Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 30-2.015
Utility Property to be Assessed Locally and by the State Tax Commission
Official textsos.mo.govlast amended
(Rescinded July 30, 2018)
AUTHORITY: sections 138.410, 138.420, and
Chapters 151 and 153, RSMo 2000. Original rule filed Dec. 16, 1985, effective May 11,
1986. Amended: Filed Aug. 16, 2012, effec-tive Feb. 28, 2013. Rescinded: Filed Nov. 29,
2017, effective July 30, 2018.
12 CSR 30-2
Amendment history
AUTHORITY: sections 138.410, 138.420, and Chapters 151 and 153, RSMo 2000. Original rule filed Dec. 16, 1985, effective May 11, 1986. Amended: Filed Aug. 16, 2012, effec- tive Feb. 28, 2013. Rescinded: Filed Nov. 29, 2017, effective July 30, 2018. 12 CSR 30-2
Source: view the official PDF
In this chapter (40 sections)
- 12 CSR 10-2.160 · State Income Tax Deduction Add-Back
- 12 CSR 10-2.165 · Net Operating Losses on Corporate Income Tax Returns
- 12 CSR 10-2.170 · Wood Energy Credit
- 12 CSR 10-2.175 · Agricultural Unemployed Person
- 12 CSR 10-2.180 · Public Law 86-272 Immunity
- 12 CSR 10-2.190 · Partnership and S Corporation Annual Return Filing…
- 12 CSR 10-2.195 · Special Needs Adoption Tax Credit
- 12 CSR 10-2.200 · Trucking Companies
- 12 CSR 10-2.205 · Railroads
- 12 CSR 10-2.210 · Airlines
- 12 CSR 10-2.220 · Taxation of Nonresident Members of Professional…
- 12 CSR 10-2.225 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.226 · Withholding of Tax by Nonresident Professional…
- 12 CSR 10-2.230 · Construction Contractors
- 12 CSR 10-2.235 · Government Pension Exemption
- 12 CSR 10-2.240 · Determination of Timeliness
- 12 CSR 10-2.250 · Reciprocal Agreements with Other States for Tax…
- 12 CSR 10-2.255 · Allocation and Apportionment for Nonresident…
- 12 CSR 10-2.260 · would not apply to each member, then the affiliated…
- 12 CSR 10-2.436 · SALT Parity Act Implementation
- 12 CSR 10-2.705 · Filing Corporation Tax Returns
- 12 CSR 10-2.710 · Net Operating Losses on Individual Income Tax Returns
- 12 CSR 10-2.720 · Reporting Requirements for Individual Medical Accounts
- 12 CSR 10-2.725 · Foster Parent Tax Deduction
- 12 CSR 10-2.730 · Expenses Related to Production of Tax Exempt Interest…
- 12 CSR 10-2.740 · Adoption Tax Credit
- 12 CSR 30-2.010 · Appeals from the Department of Revenue or State…
- 12 CSR 30-2.011 · Completion of Forms by Assessors to be Used in…
- 12 CSR 30-2.015 · Utility Property to be Assessed Locally and by the…
- 12 CSR 30-2.016 · Allocation of Unit Value
- 12 CSR 30-2.017 · De Minimis Levels of Assessed Valuation of Private…
- 12 CSR 30-2.018 · Method of Administra- ting the Ad Valorem Taxation of…
- 12 CSR 30-2.020 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.021 · Original Assessment by State Tax Commission and…
- 12 CSR 30-2.030 · Appeals from the Local Board of Equalization
- 12 CSR 30-2.040 · Prehearing Procedures
- 12 CSR 30-2.050 · Intervention
- 12 CSR 30-2.060 · Discovery
- 12 CSR 30-2.065 · Subpoenas
- 12 CSR 30-2.070 · Procedure: Motions and Stipulations