Section 143.481

Title X TAXATION AND REVENUE

Chapter 143

Effective - 28 Aug 2003   

  143.481.  Persons required to make returns of income. — An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:

  (1)  Every resident individual who has a Missouri adjusted gross income of one thousand two hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;

  (2)  Every nonresident individual who has a Missouri nonresident adjusted gross income (Missouri adjusted gross income derived from sources within this state) of six hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;

  (3)  Every resident estate or trust which is required to file a federal income tax return;

  (4)  Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;

  (5)  Every nonresident trust which for the taxable year has from sources within this state, either:

  (a)  Any taxable income; or

  (b)  Gross income of six hundred dollars or more regardless of the amount of taxable income;

  (6)  Every corporation which:

  (a)  Is not an exempt corporation described in subsection 2 of section 143.441;

  (b)  Is required to file a federal income tax return; and

  (c)  Has gross income from sources within this state of one hundred dollars or more.

­­--------

(L. 1972 S.B. 549, A.L. 2003 S.B. 293)