§ 155.010 Definitions
§ 155.020 Annual statement of airline to state tax commission, contents
§ 155.030 Increase in assessment for delinquent report
§ 155.040 Tax commission to assess aircraft, how
§ 155.050 Apportionment of valuation to local taxing areas
§ 155.060 Levy and collection by local authorities, how effected
§ 155.070 Real and tangible personal property, how taxed
§ 155.080 Use tax on aviation fuel — amount — collection — refunds
§ 155.090 Aviation trust fund — administration
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Terms Used In Missouri Laws > Chapter 155 - Taxation of Aircraft

  • Aircraft: any contrivance now known, or hereafter invented, used or designed for navigation of, or flight in, the air. See Missouri Laws 155.010
  • Airline company: any person, firm, partnership, corporation, trustee, receiver or assignee, and all other persons, whether or not in a representative capacity, undertaking to engage in the carriage of persons or cargo for hire by commercial aircraft pursuant to certificates of convenience and necessity issued by the federal Civil Aeronautics Board, or successor thereof, or any noncertificated air carrier authorized to engage in irregular and infrequent air transportation by the federal Civil Aeronautics Board, or successor thereof. See Missouri Laws 155.010
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Aviation fuel: any fuel specifically compounded for use in reciprocating aircraft engines. See Missouri Laws 155.010
  • Commercial aircraft: aircraft fully equipped for flight and of more than three thousand pounds maximum certified gross take-off weight. See Missouri Laws 155.010
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Trustee: A person or institution holding and administering property in trust.