Missouri · Statutes

Chapter 143

168 sections

Mo. Rev. Stat. § 143.005Sections 143.181 and 143.471 effective date.
Mo. Rev. Stat. § 143.009Effective date.
Mo. Rev. Stat. § 143.011Resident individuals — tax rates — rate reductions, when.
Mo. Rev. Stat. § 143.021Tax determined by rates in section 143.011 — no tax on taxable income, when.
Mo. Rev. Stat. § 143.022Deduction for business income — business income defined — increase in ...
Mo. Rev. Stat. § 143.031Combined return of husband and wife.
Mo. Rev. Stat. § 143.041Nonresident individual — inapplicable to out-of-state businesses and ...
Mo. Rev. Stat. § 143.051Part-year resident.
Mo. Rev. Stat. § 143.061Fiduciaries.
Mo. Rev. Stat. § 143.071Corporations — inapplicable to out-of-state businesses, when.
Mo. Rev. Stat. § 143.081Credit for income tax paid to another state.
Mo. Rev. Stat. § 143.091Meaning of terms.
Mo. Rev. Stat. § 143.101Definitions.
Mo. Rev. Stat. § 143.111Missouri taxable income.
Mo. Rev. Stat. § 143.113Deduction for health insurance costs of self-employed individuals, rules.
Mo. Rev. Stat. § 143.114Deduction for sales or exchanges of employer securities to a qualified ...
Mo. Rev. Stat. § 143.118Health care sharing ministry deduction — rulemaking authority.
Mo. Rev. Stat. § 143.119Federal health insurance deduction, state tax credit — rulemaking authority ...
Mo. Rev. Stat. § 143.121Missouri adjusted gross income.
Mo. Rev. Stat. § 143.123Taxes on annuities, pensions and retirement allowances, subtraction per ...
Mo. Rev. Stat. § 143.124Annuities, pensions, retirement benefits, or retirement allowances provided ...
Mo. Rev. Stat. § 143.125Social Security benefits income tax exemption — amount — rulemaking authority.
Mo. Rev. Stat. § 143.127Deduction for restitution received by victims of National Socialist (Nazi) ...
Mo. Rev. Stat. § 143.131Missouri standard deduction, when used, amount.
Mo. Rev. Stat. § 143.141Itemized deductions, when authorized, how computed.
Mo. Rev. Stat. § 143.143Provisions of sections 143.131 and 143.141 effective, when.
Mo. Rev. Stat. § 143.151Missouri personal exemptions.
Mo. Rev. Stat. § 143.161Missouri dependency exemptions.
Mo. Rev. Stat. § 143.171Federal income tax deduction, amount, corporate and individual taxpayers.
Mo. Rev. Stat. § 143.173Tax deduction for job creation by small businesses, definitions, amount, ...
Mo. Rev. Stat. § 143.174Tax deduction for compensation received as an active duty military member.
Mo. Rev. Stat. § 143.175Military personnel, reserves and inactive duty training, deduction, amount.
Mo. Rev. Stat. § 143.177Missouri working family tax credit act — definitions — tax credit for ...
Mo. Rev. Stat. § 143.181Missouri nonresident adjusted gross income.
Mo. Rev. Stat. § 143.183Professional athletes and entertainers, state income tax revenues from ...
Mo. Rev. Stat. § 143.191Employer to withhold tax from wages — armed services, withholding from ...
Mo. Rev. Stat. § 143.201Information statement for employee.
Mo. Rev. Stat. § 143.211Credit for tax withheld.
Mo. Rev. Stat. § 143.221Employer's return and payment of tax withheld.
Mo. Rev. Stat. § 143.225Quarter-monthly remittance, when — deemed filed on time, when — ...
Mo. Rev. Stat. § 143.241Employer's and corporate officer's liability for withheld taxes — sale of ...
Mo. Rev. Stat. § 143.251Employer's failure to withhold.
Mo. Rev. Stat. § 143.261Compensation.
Mo. Rev. Stat. § 143.265Retirement income, withholding authorized, when.
Mo. Rev. Stat. § 143.271Period for computation of taxable income.
Mo. Rev. Stat. § 143.281Methods of accounting.
Mo. Rev. Stat. § 143.291Adjustments.
Mo. Rev. Stat. § 143.301Transitional adjustments.
Mo. Rev. Stat. § 143.311Missouri taxable income and tax.
Mo. Rev. Stat. § 143.321Exempt associations, trusts, and organizations.
Mo. Rev. Stat. § 143.331Resident estate or trust defined.
Mo. Rev. Stat. § 143.341Missouri taxable income of resident estate or trust.
Mo. Rev. Stat. § 143.351Fiduciary adjustment.
Mo. Rev. Stat. § 143.361Credit for income tax paid to another state.
Mo. Rev. Stat. § 143.371Nonresident estate or trust defined.
Mo. Rev. Stat. § 143.381Missouri taxable income of nonresident estate or trust.
Mo. Rev. Stat. § 143.391Share of nonresident estate, trust, or beneficiary in income from Missouri ...
Mo. Rev. Stat. § 143.401General treatment of partners and partnerships.
Mo. Rev. Stat. § 143.411Resident partner modifications — nonresident partners, composite returns — ...
Mo. Rev. Stat. § 143.421Nonresident partner — adjusted gross income from Missouri sources.
Mo. Rev. Stat. § 143.425Federal adjustments due to audit, IRS actions, or amended federal tax ...
Mo. Rev. Stat. § 143.431Missouri taxable income and tax.
Mo. Rev. Stat. § 143.433No corporate income tax return or other document filing required, when.
Mo. Rev. Stat. § 143.436SALT parity act — definitions — affected business entity tax, certain ...
Mo. Rev. Stat. § 143.441Corporation defined — corporate tax inapplicable, when.
Mo. Rev. Stat. § 143.451Taxable income to include all income within this state — definitions — ...
Mo. Rev. Stat. § 143.455Taxable income, what constitutes — definitions — taxable in another state, ...
Mo. Rev. Stat. § 143.461Elective division of income.
Mo. Rev. Stat. § 143.471S corporations, shareholders — composite returns — withholding required, ...
Mo. Rev. Stat. § 143.481Persons required to make returns of income.
Mo. Rev. Stat. § 143.491Returns by husband and wife.
Mo. Rev. Stat. § 143.501Returns by fiduciary and partnership.
Mo. Rev. Stat. § 143.511Time and place for filing returns and paying tax, exception.
Mo. Rev. Stat. § 143.521Declarations of estimated tax.
Mo. Rev. Stat. § 143.531Time for filing declaration of estimated tax.
Mo. Rev. Stat. § 143.541Payments of estimated tax.
Mo. Rev. Stat. § 143.551Extension of time for filing and payment.
Mo. Rev. Stat. § 143.561Signing of returns and other documents.
Mo. Rev. Stat. § 143.571Requirements — returns, notices, records, and statements.
Mo. Rev. Stat. § 143.581Partnership returns.
Mo. Rev. Stat. § 143.591Information returns.
Mo. Rev. Stat. § 143.601Report of change in federal taxable income.
Mo. Rev. Stat. § 143.611Examination of return.
Mo. Rev. Stat. § 143.621Assessment final if no protest.
Mo. Rev. Stat. § 143.631Protest by taxpayer, effect of — request for informal hearing — payment ...
Mo. Rev. Stat. § 143.641Notice of determination after protest.
Mo. Rev. Stat. § 143.651Action of director of revenue final — review.
Mo. Rev. Stat. § 143.661Burden of proof on taxpayer, exceptions.
Mo. Rev. Stat. § 143.671Evidence of related federal determination admissible, when.
Mo. Rev. Stat. § 143.681Mathematical error.
Mo. Rev. Stat. § 143.691Waiver of restriction.
Mo. Rev. Stat. § 143.701Assessment of tax.
Mo. Rev. Stat. § 143.711Limitations on assessment.
Mo. Rev. Stat. § 143.721Recovery of erroneous refund.
Mo. Rev. Stat. § 143.731Interest on underpayments.
Mo. Rev. Stat. § 143.732Penalties for delayed payments or underpayments of individual tax liability ...
Mo. Rev. Stat. § 143.741Failure to file tax returns.
Mo. Rev. Stat. § 143.751Failure to pay tax.
Mo. Rev. Stat. § 143.761Failure to pay estimated income tax.
Mo. Rev. Stat. § 143.771Additions treated as tax.