CODEOFSTATE REGULATIONS 12 CSR 30-l

PURPOSE: The purpose of this rule is to announce the time and place of meetings and hearings of the State Tux Commission.

1. (1) The principal office of the State Tax Commission is located at 623 East Capital Avenue in Jefferson City. All general inquiries to the commission, cover letters, motions and other pleadings should be addressed to the Administrative Secretary, State Tax Commission of Missouri, P.O. Box 146, Jefferson City, MO 65102.0146. All documents filed with the commission must be on eight and one-half by eleven inch (8 l/2” X 11”) (letter size) paper.
2. (2) Regular meetings of the commission will generally be held in the hearing room of the commission during regular business hours, Monday through Friday, except legal holidays, for the purpose of conducting public business before the commission, and for the purpose of adopting or rejecting, by public vote, proposed decisions and orders in appeals taken under section 138.430, RSMo.
3. (3) Formal hearings before the commission will generally be held between 9:00 a.m. and 4:30 p.m., Monday through Friday, except legal holidays, in the county of which venue is located for the purpose of appellate review.

4. (4) Two (2) commissioners constitute a quorum for the transaction of business, the performance of any duty or the exercise of any duty or the exercise of any power of the commission. Auth: section 138.430, RSMo (19861.” Original rule filed Dec. 13,1976, effectiue June 11,1977. Amended: Filed Jan. 30, 1978, effectiue May 11, 1978. Amended: Filed April 12, 1979, effectiue July 16, 1979. Amended: Filed Dec. 13, 1983, effective March 12,1984. Amended: Filed April 23, 1984, effective Sept. 14, 1984.

   ‘Original authorit, 1939, amended 1945, 1947, 1978,1983,1989.

12 CSR 30-1.030 Forms PURPOSE: This rule sets forth the forms utilized by the State Tar Commission in the assessment and collection of the general property tax. Editor’s Note: The secretary of state has determined that the publication of this rule in its entirety would be unduly cumbersome or text of expensive. The entire the material referenced has been filed with the secretary of state. This material may be found at the Office 12CSR30-l-REVENUE

of the Secretary of State or at the headquarters of the agency and is available to any interested person at a cost established by state law.

1. (1) The forms prescribed by the commission to be used in an appeal to the State Tax Commission from the local board of equalization (12 CSR 30-3.010) are: STC Form 103 (5.86) (Complaint for Review of Assessment-Real Property); STC Form 104 (5-86) (Complaint for Review of Assessment-Personal Property); and STC Form 106 (6-86) (Complaint for Review of Assessment-Manufacturers).
2. (2) The forms to be used in the reporting and collection of taxes on railroads and street railroads pursuant to Chapter 151, RSMo, include the following: Form ZOA (10.89) (Railroad Aggregate Statement of Taxable Property); Form 20 (9.87) (Railroad Aggregate Statement of Taxable Property); Form 20, Schedule 1 (10-87) (Company Organization- General Information); Form 30, Schedule 2 (lo- 89) (Taxation by States); Form 20, Schedule 3 (10-89) (Mileage of Road and Railway Statistics); Form 20, Schedule 3T (10-87) (Mileage of Road and Railway Statistics-Terminals); Form 20, Schedule 4 (10-88) (Main Track Mileage); Form 20, Schedule 5 (10-85) (Leased Equipment); Form 20, Schedule 6 (10-85) (Real/ Personal Allocation); Form 20, Schedule 7 (IO- 85) (Comparative Balance Sheet); Form 20, Schedule 8 (10-85) (Comparative Income Statement); Form 30, Schedule 9 (10-85) (Capital Stock); Form 30, Schedule 10 (10.88) (Long Term Debt); Form 30, Schedule ll (lO-85) (Non-Operating Property in Missouri); Form 30, Schedule 12 (10-87) (Total of County’s Locally Assessed Property!; Form 30, Schedule 13 (11-86) (County Apportionment); Form 30, Schedule 14 (11-86) (Local Assessments); Form 30, Schedule 15 (9-87) (Real Estate Information); Form 30, Schedule 16 (11-85) (Motor Vehicle Information); Form 20, Schedule 17 (10.89) (Freight Line Company Mileage); Form 20, Schedule 18 (10-89) (Freight Line Company Credits); Form 50 (10.89) (Freight Line Corn. pany Aggregate Statement of Taxable Property); Form 50, Schedule 1 (10-89) (Company Organization-General Information); Form 30, Schedule 2 (10-89) (Taxation by States); Form 50, Schedule 3 (10-89) (Freight Line Company Inventory of Rail Cars); Form 50, Schedule 4 (10-89) (Freight Line Company Mileage by Railroads); Form 50, Schedule5 (lo- 89) (Freight Line Company Mileage Credits); and Form 50, Schedule 6 (10-89) (Freight Line Company Allocation).
3. (3) The forms to be used for the reporting and collection of the private car tax pursuant to Chapter 152, RSMo, include the following: Form 10 (10-87) (Freight Line Company Report of Car Rental); Form 20, Schedule 4 (10.88) (Main Track Mileage); and Form 15 (10-87) (Railroad Company Report of Car Rentals).

4. (4) The forms to be used for the reporting and collection of taxes on bridge, express and public utility companies pursuant to Chapter 153, RSMo, include the following:

   1. (A) Bridge Companies. Form 13 (10.85) (Bridge Company Aggregate Statement of Taxable Property); and Form 13, Schedule 1 (10-85) (Company Organization-General Information);
   2. (B) Telephone, Telecommunication and Telegraph Companies. Form 30 (11.86) (Aggregate Statement of Taxable Property); Form 30, Schedule 1 (9-87) (Company Organization- General Information); Form 30, Schedule2 (10. 89) (Taxation by States); Form 30, Schedule 3 (9-87) (Allocation Factors); Form 30,, Schedule 3T (10-89) (Supplemental InformatIon); Form 30, Schedule 4 (10-85) (Mileage by Line); Form 30, Schedule 5 (10-85) (Leased Equipment); Form 30, Schedule 6T (10.89) (Real/Personal Allocation); Form 30, Schedule 7 (10-85) (Comparative Balance Sheet); Form 30, Schedule 8 (10-85) (Comparative Income Statement); Form 30, Schedule 9 (10.85) (Capital Stock); Form 30, Schedule 10 (10-88) (Long TermDebt); Form 30, Schedule 11 (10.85) (Non-Operating Property in Missouri); Form 30, Schedule 12 (10-87) (Total of County’s Locally Assessed Property); Form 30, Schedule 13 (11.86) (County Apportionment); Form 30, Schedule 14 (11-86) (Local Assessments); Form 30, Schedule 15 (9-87) (Real Estate Information); Form 30, Schedule 16 (11-85) (Motor Vehicle Information); and Form 30, Schedule 17 (10.85) (Distributable Real Property Owned in Fee);
   3. (C) Electric Companies. Form 30 (11-86) (Aggregate Statement of Taxable Property); Form 30, Schedule 1(9-87) (Company Organization-General Information); Form 30, Schedule 2 (10-89) (Taxation by States); Form 30, Schedule 3 (g-87) (Allocation Factors); Form 30, Schedule 3E (10-88) (Supplemental Information); Form 30, Schedule 4 (10-85) (Mileage by Line); Form 30, Schedule 5 (10-85) (Leased Equipment); Form 30, Schedule 6E (10-89) (Real/Personal Allocation-Page 1 of 2); Form 30, Schedule 6E (10-89) (Real/Personal Allocation-Page 2 of 2); Form 30, Schedule 7 (10.85) (Comparative Balance Sheet); Form 30, Schedule 8 (10-85) (Comparative Income Statement); Form 30, Schedule 9 (10-85) (Capital Stock); Form 30, Schedule 10 (10.88) (Long Term Debt); Form 30, Schedule 11 (10.85) (Non-Operating Property in Missouri); Form 30, Schedule 12 (10-87) (Total of County’s Locally Assessed Property); Form 30, Schedule 13 (11-86) (County Apportionment); Form 30, Schedule 14 (11-86) (Local Assessments); Form 30, Schedule 15 (9-87) (Real Estate Information); Form 30, Schedule 16 (11-85) (Motor Vehicle Information); and Form 30, Schedule 17 (10-85) (Distributable Real Property Owned in Fee);
   4. (D) Natural Gas Pipeline Companies. Form 30, (11-86) (Aggregate Statement of Taxable Property); Form 30, Schedule 1 (9-87) (Company Organization-General Information); Form 30, Schedule 2 (10-89) (Taxation by States); Form 30, Schedule 3 (9-87) (Allocation Factors); Form 30, Schedule 3NG (9-87) (Supplemental Information); Form 30, Schedule 4 (10-85) (Mileage by Line); Form 30, Schedule 5 (10-85) (Leased Equipment); Form 30, Schedule 6NG (10-89) (Real/Personal Allocation-Page 1 of 3); Form 30, Schedule 6NG (10-89) (Real/Personal Allocation-Page 2 of 3); Form 30, Schedule 6NG (10-89) (Real/ Personal Allocation-Page 3 of 3); Form 30, Schedule 7 (10-85) (Comparative Balance Sheet); Form 30, Schedule 8 (10-85) (Comparative Income Statement); Form 30, Schedule 9 (10-85) (Capital Stock); Form 30, Schedule 10 (10-88) (Long Term Debt); Form 30: Schedule 11 (10-85) (Non-Operating Property m Missouri); Form 30, Schedule 12 (10-87) (Total of County’s Locally Assessed Property); Form 30, Schedule 13 (11-86) (County Apportionment); Form 30, Schedule 14 (11-86) (Local Assessments); Form 30, Schedule 15 (9-87) (Real Estate Information); Form 30, Schedule 16 (11-85) (Motor Vehicle Information); and Form 30, Schedule 18 (10-85) (Pipe Statistics); and
   5. (E) Fluid Pipeline Companies. Form 30 (ll- 86) (Aggregate Statement of Taxable Property); Form 30, Schedule 1 (9-87) (Company Organization-General Information); Form 30, Schedule 2 (10-89) (Taxation by States); Form 30, Schedule3 (9-87) (Allocation Factors); Form 30, Schedule 3FP (9-87) (Supplemental Information); Form 30, Schedule 4 (10.85) (Mileage by Line); Form 30, Schedule 5 (10-85) (Leased Equipment); Form 30, Schedule 6FP (10-89) (Real/Personal Allocation); Form 30, Schedule 7 (10-85) (Comparative Balance Sheet); Form 30, Schedule 8 (10-85) (Comparative Income Statement); Form 30, Schedule 9 (10-85) (Capital Stock); Form 30, Schedule 10 (10-88) (Long Term Debt); Form 30j Schedule 11 (10-85) (Non-Operating Property m Missouri); Form 30, Schedule 12 (10-87) (Total of County’s Locally Assessed Property); Form 30, Schedule 13 (11-86) (County Apportionment); Form 30, Schedule 14 (11-86) (Local Assessments); Form 30, Schedule 15 (9-87) (Real Estate Information); Form 30, Schedule 16 (11-85) (Motor Vehicle Information); and Form 30, Schedule 18 (10-85) (Pipe Statistics).

5. (5) The forms to be used for the reporting and collection of taxes on aircraft pursuant to Chapter 155, RSMo, include the following: Form 12 (10-85) (Aggregate Statement of Taxable Property); Form 12, Schedule l (lO-85)

   (5/90)’ Judith K. Moriarty 12 CSR 30-l

Chapter l-General Organization

(Aircraft Inventory Information); and Form 12, Schedule 2 (10.85) (Aircraft Allocation). Auth: sections 137.930,151.020, 153.030, RSMo /1986), 138.430, RSMo (Cum. Supp. 1989) and 155.020, RSMo (Cum. Supp. 1990).* Original rule filed Feb. 8, 1983, effective May 12, 1983. Emergency amendment filed Dec. 13, 1983, effective Dec. 24, 1983, expired March 15, 1984. Amended: Filed Dec. 13, 1983, effective March 12, 1984. Emergency rule and rescission filed Nou. 15, 1989, effective Dec. 31, 1989, expired Feb. 2, 1990. Rescinded and readopted: Filed Nov. 15, 1989, effective Feb. 25,199O. *Original authority: 137.930, RSMo (19821; 138.430, RSMo 119391, amended 1945, 1947, J978, 1983, 1989; J5J.020, RSMo (19391, amended 1945, 1957, 1965, 1973, 1974, 1986; 153.030, RSMo (1939), amended 1945,1986; and 155.020, RSMo 119591, amended 1990.

Judith K. Moriarty (5/90)' CODEOFSTATE REGULATIONS