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| Home > Statutes > Usa Missouri |
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USA Statutes : missouri
Title : TAXATION AND REVENUE
Chapter : Chapter 155 Taxation of Aircraft
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The state tax commission shall apportion the aggregate value of
the commercial aircraft of an airline company, as determined under the
provisions of section 155.040, to each county, municipal township, city,
incorporated town, special road districts, library districts, school
districts which levy taxes for library purposes pursuant to section
137.030, RSMo, public water supply, fire protection and sewer districts
or subdivisions, except other school districts, in which the airline
company has arrivals and departures of its commercial aircraft. This
apportionment shall be made on the ratio which the number of arrivals and
departures of its commercial aircraft within the political subdivision of
this state bears to the total number of arrivals and departures of its
commercial aircraft within this state during the immediately preceding
calendar year, except that when any municipality in this state owns and
operates an airport outside its corporate limits, the valuation
determined hereunder shall also be apportioned to such municipality. (L.
1959 S.B. 179 § 5 subsec. 1, A.L. 1990 H.B. 1280)
(1963) Provision of section 155.050 providing for apportionment of
assessed valuation of aircraft of airlines to city owning and operating
an airport outside its corporate limits in which airlines had arrivals
and departures, and city's attempted levy of tangible personal property
taxes on such apportioned valuation were invalid and void is violation of
due process clauses of state and federal constitutions. American
Airlines, Inc. v. City of St. Louis (Mo.), 368 S.W.2d 161.
Taxes levied on all commercial aircraft operated in this state
in air commerce by every airline company shall be levied and collected in
the manner provided for the taxation of railroad property, and the county
commissions and other officials shall perform the same duties and may
exercise the same powers in levying and collecting the taxes on
commercial aircraft as such officials are required to perform in the levy
and collection of taxes on railroad property. All school taxes, except
those for library purposes, and taxes for the erection of public
buildings and for other purposes on commercial aircraft operated in this
state in air commerce by every airline company shall be levied,
apportioned and distributed to the various school districts in the manner
provided by section 151.150, RSMo, for the levy, apportionment and
distribution of taxes on railroad property. (L. 1959 S.B. 179 § 5 subsec.
2, A.L. 1990 H.B. 1280, A.L. 1994 S.B. 675)
Effective 3-22-94
(1963) Where, pending determination of action for declaratory judgment
and injunctive relief from county taxes levied on aircraft, airline
company paid into court registry the amount of taxes due, on adverse
determination of action the airline company was also liable for statutory
penalties and collector's commission. American Airlines, Inc. v. City of
St. Louis (Mo.), 368 S.W.2d 161.
All real property, or tangible personal property of whatever
kind, of an airline company, with the exception of its commercial
aircraft, shall be assessed by the proper assessors in the several
counties, cities, incorporated towns and villages wherever the property
is located, under the general revenue laws of the state and municipal
laws regulating the assessments of other local property in the counties,
cities, incorporated towns and villages, respectively. (L. 1959 S.B. 179
§ 6, A.L. 1990 H.B. 1280)
1. There is hereby imposed a use tax on each gallon of aviation
fuel used in propelling aircraft with reciprocating engines. The tax is
imposed at the rate of nine cents per gallon. Such tax is to be collected
and remitted to this state or paid to this state in the same manner and
method and at the same time as is prescribed by chapter 142, RSMo, for
the collection of the motor fuel tax imposed on each gallon of motor fuel
used in propelling motor vehicles upon the public highways of Missouri.
2. All applicable provisions contained in chapter 142, RSMo, governing
administration, collection and enforcement of the state motor fuel tax
shall apply to this section, including but not limited to reporting,
penalties and interest.
3. Each commercial agricultural aircraft operator may apply for a refund
of the tax it has paid for aviation fuel used in a commercial
agricultural aircraft. All such applications for refunds shall be made in
accordance with the procedures specified in chapter 142, RSMo, for
refunds of motor fuel taxes paid. If any person who is eligible to
receive a refund of aviation fuel tax fails to apply for a refund as
provided in chapter 142, RSMo, the refund amount shall be deposited to
the credit of the aviation trust fund pursuant to section 305.230, RSMo.
(L. 1990 H.B. 1280, A.L. 1992 S.B. 797, A.L. 1998 S.B. 619, A.L. 2002
H.B. 1196)
There is hereby created in the state treasury the "Aviation
Trust Fund". The use tax on aviation fuel accrued in any calendar month
shall be paid on or before the last day of the next succeeding month to
the director of revenue, who shall promptly deposit all such revenue in
the state treasury to the credit of the aviation trust fund. The general
assembly shall, by appropriation, make expenditures from the aviation
trust fund. (L. 1990 H.B. 1280)
CROSS REFERENCE: Disposition of aviation trust fund, RSMo 305.230
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