{"data":{"id":"us-mo/mo.-rev.-stat.-137.920","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 137.920","heading":"Warehouse duty to keep records of in-transit property, in-transit defined.","body":"1. All property claimed to have acquired no situs for any purpose of taxation under the provisions of sections 137.900 to 137.960 shall be designated as being \"in-transit\" upon the books and records of the warehouse wherein the property is located, and such books and records with reference to any in-transit property shall at all times be open to the inspection of all taxing authorities of the state and of any political subdivisions thereof.\n2. The books and records of a public warehouse shall contain a full, true and correct inventory of all in-transit property, together with the date of receipt, date of withdrawal, the point of origin, and the point of ultimate destination if known.\n3. A private warehouse, or the owner of property in a public warehouse, shall, if required in order to obtain a determination that any property has not acquired a situs in this state, submit to the appropriate assessing officer documentary proof of the in-transit character of the property.","path":["Title X - TAXATION AND REVENUE","Chapter 137 - Assessment and Levy of Property Taxes"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=137.920","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"cafc84583ff64f306dd8926c5088ecd84cc1f0bf7fffe9837278f0e0a79120d0","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-137.910","next":"us-mo/mo.-rev.-stat.-137.930"},"notice":"GroundRules: Original legal text. Not legal advice."}