If any in-transit property is reconsigned to a final destination in the state of Missouri, the owner or his agent shall file a monthly report with the county assessor of the county in which the warehouse is located, in the form and manner prescribed by the state tax commission. All property so reconsigned which was owned or held on the first day of January shall be assessed and taxed.
Mo. Rev. Stat. § 137.940
Reconsignment of in-transit property to final destination in state,..
Known as the Private Car Ad Valorem Tax Law
The act spans §§ 137–137 (174 sections).
Effective: 28 Aug 1982; (L. 1982 S.B. 476 § 6)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.