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SCS/SB 311 - This act allows the assessed valuation of any tractor or trailer owned by a corporation and used in interjurisdictional commerce to be apportioned to Missouri based on the average per vehicle distance chart provided under the International Registration Plan, or any other reasonable source of distance data, when historical distance records are unavailable. This act is identical to a provision contained in CCS/HCS/SB 225 (2017), and is substantially similar to HB 835 (2017). JOSHUA NORBERG
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