The fiscal problem in Missouri

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Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter VI. Tax administration ( Continued)

Collection:: Economics Books

TAX ADMINISTRATION 185 may be prescribed, and the report must be sworn to by a responsible officer of the corporation. The State Tax Com- mission determines the amount of taxes due and reports the amounts to the State Auditor. The latter makes out a tax bill against each corporation and delivers it to the State Treasurer, who is charged with the duty of collecting the tax. The incorporation tax on domestic corporations and entrance fees or taxes on foreign corporations are under the jurisdiction of the Secretary of State. Although payments are remitted to that official, the remittances are made payable to the State Treasurer. The foreign insurance company tax is administered by the Superintendent of the Insurance Department. One half of the proceeds of this tax is apportioned to the counties, and the disbursement of this portion is made under the jurisdic- tion of the State Auditor. This half of the receipts is trans- ferred to the county foreign insurance tax fund and then disbursed to the respective counties. The other half of the receipts from this source is transferred to the general rev- enue fund. The express company tax is administered by the State Auditor. Annual reports are made to that official, and the tax is assessed by him. Collection of the tax is made by the State Treasurer. The gasoline tax is administered by the State Inspector of Oils, and motor vehicle licenses are administered in a division of the department of the Secretary of State which is under the direction of a Motor Vehicle Commissioner. Collection of the gasoline tax is made by the State Treasurer, while motor vehicle license collections are made by the motor vehicle license department, which has branch offices through- out the state. Receipts from the latter source are trans- ferred to the State Treasurer. Receipts from both sources, after deduction of collection costs and certain other charges, are credited to the state road bond interest and sinking fund. Miscellaneous business licenses levied by the state are in some cases assessed and collected by state departments and in other cases are administered locally. Hotel and dairy

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