Missouri Revisor of Statutes - Revised Statutes of Missouri(RSMo)

Title X TAXATION AND REVENUE

Chapter 143 Income Tax

143.011	Resident individuals — tax rates — rate reductions, when. (1/2/2023)
143.021	Tax determined by rates in section 143.011 — no tax on taxable income, when. (1/2/2023)
143.022	Deduction for business income — business income defined — increase in ... (8/28/2023)
143.031	Combined return of husband and wife. (1/1/1973)
143.041	Nonresident individual — inapplicable to out-of-state businesses and ... (8/28/2014)
143.051	Part-year resident. (1/1/1973)
143.061	Fiduciaries. (1/1/1973)
143.071	Corporations — inapplicable to out-of-state businesses, when. (8/28/2018)
143.081	Credit for income tax paid to another state. (8/28/2025)
143.091	Meaning of terms. (1/1/1990)
143.101	Definitions. (1/1/1973)
143.111	Missouri taxable income. (8/28/1999)
143.113	Deduction for health insurance costs of self-employed individuals, rules. (8/28/1999)
143.114	Deduction for sales or exchanges of employer securities to a qualified ... (8/28/2023)
143.118	Health care sharing ministry deduction — rulemaking authority. (8/28/2007)
143.119	Federal health insurance deduction, state tax credit — rulemaking authority ... (8/28/2022)
143.121	Missouri adjusted gross income. (8/28/2025)
143.123	Taxes on annuities, pensions and retirement allowances, subtraction per ... (6/14/1989)
143.124	Annuities, pensions, retirement benefits, or retirement allowances provided ... (8/28/2023)
143.125	Social Security benefits income tax exemption — amount — rulemaking authority. (8/28/2023)
143.127	Deduction for restitution received by victims of National Socialist (Nazi) ... (8/28/2000)
143.131	Missouri standard deduction, when used, amount. (1/1/1990)
143.141	Itemized deductions, when authorized, how computed. (1/1/1993)
143.143	Provisions of sections 143.131 and 143.141 effective, when. (8/28/1977)
143.151	Missouri personal exemptions. (1/1/2019)
143.161	Missouri dependency exemptions. (1/1/2019)
143.171	Federal income tax deduction, amount, corporate and individual taxpayers. (7/1/2021)
143.173	Tax deduction for job creation by small businesses, definitions, amount, ... (8/28/2012)
143.174	Tax deduction for compensation received as an active duty military member. (8/28/2024)
143.175	Military personnel, reserves and inactive duty training, deduction, amount. (8/28/2024)
143.177	Missouri working family tax credit act — definitions — tax credit for ... (1/1/2023)
143.181	Missouri nonresident adjusted gross income. (7/1/2003)
143.183	Professional athletes and entertainers, state income tax revenues from ... (8/28/2018)
143.191	Employer to withhold tax from wages — armed services, withholding from ... (8/28/2015)
143.201	Information statement for employee. (1/1/1973)
143.211	Credit for tax withheld. (1/1/1973)
143.221	Employer's return and payment of tax withheld. (8/28/2016)
143.225	Quarter-monthly remittance, when — deemed filed on time, when — ... (7/1/2003)
143.241	Employer's and corporate officer's liability for withheld taxes — sale of ... (8/28/2004)
143.251	Employer's failure to withhold. (1/1/1973)
143.261	Compensation. (1/1/1973)
143.265	Retirement income, withholding authorized, when. (1/1/1989)
143.271	Period for computation of taxable income. (1/1/1973)
143.281	Methods of accounting. (1/1/1973)
143.291	Adjustments. (1/1/1973)
143.301	Transitional adjustments. (1/1/1973)
143.311	Missouri taxable income and tax. (1/1/1973)
143.321	Exempt associations, trusts, and organizations. (1/1/1973)
143.331	Resident estate or trust defined. (8/28/2000)
143.341	Missouri taxable income of resident estate or trust. (8/28/2025)
143.351	Fiduciary adjustment. (1/1/1973)
143.361	Credit for income tax paid to another state. (1/1/1973)
143.371	Nonresident estate or trust defined. (1/1/1973)
143.381	Missouri taxable income of nonresident estate or trust. (1/1/1973)
143.391	Share of nonresident estate, trust, or beneficiary in income from Missouri ... (1/1/1973)
143.401	General treatment of partners and partnerships. (1/1/1973)
143.411	Resident partner modifications — nonresident partners, composite returns — ... (5/20/1997)
143.421	Nonresident partner — adjusted gross income from Missouri sources. (1/1/1973)
143.425	Federal adjustments due to audit, IRS actions, or amended federal tax ... (8/28/2020)
143.431	Missouri taxable income and tax. (8/28/2018)
143.433	No corporate income tax return or other document filing required, when. (8/28/2018)
143.436	SALT parity act — definitions — affected business entity tax, certain ... (8/28/2024)
143.441	Corporation defined — corporate tax inapplicable, when. (8/28/2020)
143.451	Taxable income to include all income within this state — definitions — ... (8/28/2018)
143.455	Taxable income, what constitutes — definitions — taxable in another state, ... (8/28/2018)
143.461	Elective division of income. (8/28/2018)
143.471	S corporations, shareholders — composite returns — withholding required, ... (8/28/2018)
143.481	Persons required to make returns of income. (8/28/2003)
143.491	Returns by husband and wife. (1/1/1973)
143.501	Returns by fiduciary and partnership. (1/1/1973)
143.511	Time and place for filing returns and paying tax, exception. (12/31/1994)
143.521	Declarations of estimated tax. (8/28/1998)
143.531	Time for filing declaration of estimated tax. (1/1/1990)
143.541	Payments of estimated tax. (1/1/1973)
143.551	Extension of time for filing and payment. (1/1/1973)
143.561	Signing of returns and other documents. (1/1/1973)
143.571	Requirements — returns, notices, records, and statements. (1/1/1973)
143.581	Partnership returns. (1/1/1973)
143.591	Information returns. (8/28/2016)
143.601	Report of change in federal taxable income. (1/1/1973)
143.611	Examination of return. (1/1/1973)
143.621	Assessment final if no protest. (1/1/1984)
143.631	Protest by taxpayer, effect of — request for informal hearing — payment ... (8/28/1996)
143.641	Notice of determination after protest. (1/1/1973)
143.651	Action of director of revenue final — review. (8/28/1978)
143.661	Burden of proof on taxpayer, exceptions. (8/28/1978)
143.671	Evidence of related federal determination admissible, when. (8/28/1978)
143.681	Mathematical error. (1/1/1973)
143.691	Waiver of restriction. (1/1/1973)
143.701	Assessment of tax. (8/28/1978)
143.711	Limitations on assessment. (1/1/1973)
143.721	Recovery of erroneous refund. (1/1/1973)
143.731	Interest on underpayments. (8/28/1988)
143.732	Penalties for delayed payments or underpayments of individual tax liability ... (7/11/2019)
143.741	Failure to file tax returns. (1/1/1973)
143.751	Failure to pay tax. (8/28/1998)
143.761	Failure to pay estimated income tax. (1/1/1989)
143.771	Additions treated as tax. (1/1/1973)
143.773	Penalty for filing incomplete or misleading return — procedure. (8/28/1984)
143.781	Authority to make credits or refunds — authority to make setoffs for debts ... (7/1/1993)
143.782	Definitions. (8/28/2014)
143.783	Debt requirement, exception — revenue department's priority — setoff in ... (8/28/1984)
143.784	Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's ... (8/28/1994)
143.785	Hearing before agency requesting setoff to determine validity of claim, ... (8/28/1984)
143.786	Setoff finalization procedure — refund deemed granted, when — excess over ... (7/1/1993)
143.787	Director's duties, forms — rules and regulations, procedure. (8/28/1995)
143.788	Confidential information, disclosure by department, when, exception — ... (3/16/1982)
143.790	Unpaid health care services to hospitals or health care providers, claim ... (8/28/2014)
143.791	Abatements. (1/1/1973)
143.801	Limitations on credit or refund. (8/28/2015)
143.811	Interest on overpayment. (7/1/2019)
143.821	Refund claim. (8/28/1988)
143.831	Notice of director's action. (1/1/1984)
143.841	Protest of denied claim. (8/28/1988)
143.851	Timely mailing. (1/1/1973)
143.861	Collection procedures. (1/1/1973)
143.871	Income tax claim of other states. (1/1/1973)
143.881	Transferees. (1/1/1973)
143.891	Jeopardy assessments. (8/28/1978)
143.901	Bankruptcy or receivership, claims for deficiency. (8/28/1978)
143.902	Liens on property, notice to taxpayer, duration — effect — improperly filed ... (8/28/1992)
143.903	Unexpected court or administrative hearing decision shall apply only after ... (10/1/1990)
143.911	Attempt to evade or defeat tax, penalty. (8/28/1974)
143.921	Failure to collect or pay over tax, penalty. (8/28/1974)
143.931	Failure to file return, supply information, pay tax, penalty. (8/28/1974)
143.941	False statements, penalty. (8/28/1974)
143.946	Prior conviction, effect of. (8/28/1974)
143.951	Limitations. (1/1/1973)
143.961	Rules and regulations. (1/1/1973)

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