254.160. Collection of yield tax from cuttings--methods. - Missouri Statutes

Collection of yield tax from cuttings--methods.

254.160. If such products of cuttings shall be sold orotherwise disposed of or transferred to the ownership of otherpersons it shall be subject to the yield tax provided in thischapter. Whenever a cutting shall be made other than as exceptedin sections 254.140 and 254.150, of this chapter, the owner ofthe land shall file a sworn statement with the commission of thequantity and species of timber cut; this statement shall be filednot later than one month following said cutting or at the end ofeach month where the cutting is continuous. The commission shallreview this statement and determine the stumpage value andforward its report to the director of revenue. The director ofrevenue or his agent shall arrange collection of the yield taxfrom the owner.

(L. 1945 p. 672 § 14)