Missouri Chapter 143 — Income Tax

168 sections hosted, reproduced from the official public-domain source.

Mo. Rev. Stat. § 143.005— Sections 143.181 and 143.471 effective date
Mo. Rev. Stat. § 143.009— Effective date
Mo. Rev. Stat. § 143.011— Resident individuals — tax rates — rate reductions, when
Mo. Rev. Stat. § 143.021— Tax determined by rates in section 143.011 — no tax on taxable income, when
Mo. Rev. Stat. § 143.022— Deduction for business income — business income defined — increase in..
Mo. Rev. Stat. § 143.031— Combined return of husband and wife
Mo. Rev. Stat. § 143.041— Nonresident individual — inapplicable to out-of-state businesses and..
Mo. Rev. Stat. § 143.051— Part-year resident
Mo. Rev. Stat. § 143.061— Fiduciaries
Mo. Rev. Stat. § 143.071— Corporations — inapplicable to out-of-state businesses, when
Mo. Rev. Stat. § 143.081— Credit for income tax paid to another state
Mo. Rev. Stat. § 143.091— Meaning of terms
Mo. Rev. Stat. § 143.101— Definitions
Mo. Rev. Stat. § 143.111— Missouri taxable income
Mo. Rev. Stat. § 143.113— Deduction for health insurance costs of self-employed individuals, rules
Mo. Rev. Stat. § 143.114— Deduction for sales or exchanges of employer securities to a qualified..
Mo. Rev. Stat. § 143.118— Health care sharing ministry deduction — rulemaking authority
Mo. Rev. Stat. § 143.119— Federal health insurance deduction, state tax credit — rulemaking authority..
Mo. Rev. Stat. § 143.121— Missouri adjusted gross income
Mo. Rev. Stat. § 143.123— Taxes on annuities, pensions and retirement allowances, subtraction per..
Mo. Rev. Stat. § 143.124— Annuities, pensions, retirement benefits, or retirement allowances provided..
Mo. Rev. Stat. § 143.125— Social Security benefits income tax exemption — amount — rulemaking authority
Mo. Rev. Stat. § 143.127— Deduction for restitution received by victims of National Socialist (Nazi)..
Mo. Rev. Stat. § 143.131— Missouri standard deduction, when used, amount
Mo. Rev. Stat. § 143.141— Itemized deductions, when authorized, how computed
Mo. Rev. Stat. § 143.143— Provisions of sections 143.131 and 143.141 effective, when
Mo. Rev. Stat. § 143.151— Missouri personal exemptions
Mo. Rev. Stat. § 143.161— Missouri dependency exemptions
Mo. Rev. Stat. § 143.171— Federal income tax deduction, amount, corporate and individual taxpayers
Mo. Rev. Stat. § 143.173— Tax deduction for job creation by small businesses, definitions, amount,..
Mo. Rev. Stat. § 143.174— Tax deduction for compensation received as an active duty military member
Mo. Rev. Stat. § 143.175— Military personnel, reserves and inactive duty training, deduction, amount
Mo. Rev. Stat. § 143.177— Missouri working family tax credit act — definitions — tax credit for..
Mo. Rev. Stat. § 143.181— Missouri nonresident adjusted gross income
Mo. Rev. Stat. § 143.183— Professional athletes and entertainers, state income tax revenues from..
Mo. Rev. Stat. § 143.191— Employer to withhold tax from wages — armed services, withholding from..
Mo. Rev. Stat. § 143.201— Information statement for employee
Mo. Rev. Stat. § 143.211— Credit for tax withheld
Mo. Rev. Stat. § 143.221— Employer's return and payment of tax withheld
Mo. Rev. Stat. § 143.225— Quarter-monthly remittance, when — deemed filed on time, when —..
Mo. Rev. Stat. § 143.241— Employer's and corporate officer's liability for withheld taxes — sale of..
Mo. Rev. Stat. § 143.251— Employer's failure to withhold
Mo. Rev. Stat. § 143.261— Compensation
Mo. Rev. Stat. § 143.265— Retirement income, withholding authorized, when
Mo. Rev. Stat. § 143.271— Period for computation of taxable income
Mo. Rev. Stat. § 143.281— Methods of accounting
Mo. Rev. Stat. § 143.291— Adjustments
Mo. Rev. Stat. § 143.301— Transitional adjustments
Mo. Rev. Stat. § 143.311— Missouri taxable income and tax
Mo. Rev. Stat. § 143.321— Exempt associations, trusts, and organizations
Mo. Rev. Stat. § 143.331— Resident estate or trust defined
Mo. Rev. Stat. § 143.341— Missouri taxable income of resident estate or trust
Mo. Rev. Stat. § 143.351— Fiduciary adjustment
Mo. Rev. Stat. § 143.361— Credit for income tax paid to another state
Mo. Rev. Stat. § 143.371— Nonresident estate or trust defined
Mo. Rev. Stat. § 143.381— Missouri taxable income of nonresident estate or trust
Mo. Rev. Stat. § 143.391— Share of nonresident estate, trust, or beneficiary in income from Missouri..
Mo. Rev. Stat. § 143.401— General treatment of partners and partnerships
Mo. Rev. Stat. § 143.411— Resident partner modifications — nonresident partners, composite returns —..
Mo. Rev. Stat. § 143.421— Nonresident partner — adjusted gross income from Missouri sources
Mo. Rev. Stat. § 143.425— Federal adjustments due to audit, IRS actions, or amended federal tax..
Mo. Rev. Stat. § 143.431— Missouri taxable income and tax
Mo. Rev. Stat. § 143.433— No corporate income tax return or other document filing required, when
Mo. Rev. Stat. § 143.436— SALT parity act — definitions — affected business entity tax, certain..
Mo. Rev. Stat. § 143.441— Corporation defined — corporate tax inapplicable, when
Mo. Rev. Stat. § 143.451— Taxable income to include all income within this state — definitions —..
Mo. Rev. Stat. § 143.455— Taxable income, what constitutes — definitions — taxable in another state,..
Mo. Rev. Stat. § 143.461— Elective division of income
Mo. Rev. Stat. § 143.471— S corporations, shareholders — composite returns — withholding required,..
Mo. Rev. Stat. § 143.481— Persons required to make returns of income
Mo. Rev. Stat. § 143.491— Returns by husband and wife
Mo. Rev. Stat. § 143.501— Returns by fiduciary and partnership
Mo. Rev. Stat. § 143.511— Time and place for filing returns and paying tax, exception
Mo. Rev. Stat. § 143.521— Declarations of estimated tax
Mo. Rev. Stat. § 143.531— Time for filing declaration of estimated tax
Mo. Rev. Stat. § 143.541— Payments of estimated tax
Mo. Rev. Stat. § 143.551— Extension of time for filing and payment
Mo. Rev. Stat. § 143.561— Signing of returns and other documents
Mo. Rev. Stat. § 143.571— Requirements — returns, notices, records, and statements
Mo. Rev. Stat. § 143.581— Partnership returns
Mo. Rev. Stat. § 143.591— Information returns
Mo. Rev. Stat. § 143.601— Report of change in federal taxable income
Mo. Rev. Stat. § 143.611— Examination of return
Mo. Rev. Stat. § 143.621— Assessment final if no protest
Mo. Rev. Stat. § 143.631— Protest by taxpayer, effect of — request for informal hearing — payment..
Mo. Rev. Stat. § 143.641— Notice of determination after protest
Mo. Rev. Stat. § 143.651— Action of director of revenue final — review
Mo. Rev. Stat. § 143.661— Burden of proof on taxpayer, exceptions
Mo. Rev. Stat. § 143.671— Evidence of related federal determination admissible, when
Mo. Rev. Stat. § 143.681— Mathematical error
Mo. Rev. Stat. § 143.691— Waiver of restriction
Mo. Rev. Stat. § 143.701— Assessment of tax
Mo. Rev. Stat. § 143.711— Limitations on assessment
Mo. Rev. Stat. § 143.721— Recovery of erroneous refund
Mo. Rev. Stat. § 143.731— Interest on underpayments
Mo. Rev. Stat. § 143.732— Penalties for delayed payments or underpayments of individual tax liability..
Mo. Rev. Stat. § 143.741— Failure to file tax returns
Mo. Rev. Stat. § 143.751— Failure to pay tax
Mo. Rev. Stat. § 143.761— Failure to pay estimated income tax
Mo. Rev. Stat. § 143.771— Additions treated as tax
Mo. Rev. Stat. § 143.773— Penalty for filing incomplete or misleading return — procedure
Mo. Rev. Stat. § 143.781— Authority to make credits or refunds — authority to make setoffs for debts..
Mo. Rev. Stat. § 143.782— Definitions
Mo. Rev. Stat. § 143.783— Debt requirement, exception — revenue department's priority — setoff in..
Mo. Rev. Stat. § 143.784— Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's..
Mo. Rev. Stat. § 143.785— Hearing before agency requesting setoff to determine validity of claim,..
Mo. Rev. Stat. § 143.786— Setoff finalization procedure — refund deemed granted, when — excess over..
Mo. Rev. Stat. § 143.787— Director's duties, forms — rules and regulations, procedure
Mo. Rev. Stat. § 143.788— Confidential information, disclosure by department, when, exception —..
Mo. Rev. Stat. § 143.790— Unpaid health care services to hospitals or health care providers, claim..
Mo. Rev. Stat. § 143.791— Abatements
Mo. Rev. Stat. § 143.801— Limitations on credit or refund
Mo. Rev. Stat. § 143.811— Interest on overpayment
Mo. Rev. Stat. § 143.821— Refund claim
Mo. Rev. Stat. § 143.831— Notice of director's action
Mo. Rev. Stat. § 143.841— Protest of denied claim
Mo. Rev. Stat. § 143.851— Timely mailing
Mo. Rev. Stat. § 143.861— Collection procedures
Mo. Rev. Stat. § 143.871— Income tax claim of other states
Mo. Rev. Stat. § 143.881— Transferees
Mo. Rev. Stat. § 143.891— Jeopardy assessments
Mo. Rev. Stat. § 143.901— Bankruptcy or receivership, claims for deficiency
Mo. Rev. Stat. § 143.902— Liens on property, notice to taxpayer, duration — effect — improperly filed..
Mo. Rev. Stat. § 143.903— Unexpected court or administrative hearing decision shall apply only after..
Mo. Rev. Stat. § 143.911— Attempt to evade or defeat tax, penalty
Mo. Rev. Stat. § 143.921— Failure to collect or pay over tax, penalty
Mo. Rev. Stat. § 143.931— Failure to file return, supply information, pay tax, penalty
Mo. Rev. Stat. § 143.941— False statements, penalty
Mo. Rev. Stat. § 143.946— Prior conviction, effect of
Mo. Rev. Stat. § 143.951— Limitations
Mo. Rev. Stat. § 143.961— Rules and regulations
Mo. Rev. Stat. § 143.971— Returns and forms
Mo. Rev. Stat. § 143.980— Citation of law — definitions — preparer tax identification number..
Mo. Rev. Stat. § 143.986— Closing agreements
Mo. Rev. Stat. § 143.991— Armed Forces relief provision — Christopher J. Bosche memorial act
Mo. Rev. Stat. § 143.996— Prohibition of legislator representation
Mo. Rev. Stat. § 143.997— Income excluded by statute or rule held invalid by supreme court, no..
Mo. Rev. Stat. § 143.998— Tax return to contain number assigned by director to school district
Mo. Rev. Stat. § 143.999— Exclusion of employer contributions to individual medical accounts —..
Mo. Rev. Stat. § 143.1000— Funding — income tax refund, designating authorized amount, when —..
Mo. Rev. Stat. § 143.1001— Taxpayers, individuals or corporations may designate tax refund as..
Mo. Rev. Stat. § 143.1002— Tax refund credited to home delivered meals trust fund — contributions..
Mo. Rev. Stat. § 143.1003— Tax refund may be credited to National Guard trust fund — director's duties..
Mo. Rev. Stat. § 143.1004— Tax refund may be designated to the Missouri military family relief fund
Mo. Rev. Stat. § 143.1005— Income tax refunds, designation of a portion of to certain charitable..
Mo. Rev. Stat. § 143.1006— Childhood lead testing fund — refund donation designation
Mo. Rev. Stat. § 143.1008— After-school retreat reading and assessment grant program fund, tax refund..
Mo. Rev. Stat. § 143.1009— Breast cancer awareness trust fund, designation of tax refund permitted —..
Mo. Rev. Stat. § 143.1013— American Red Cross trust fund, refund donation to — fund created —..
Mo. Rev. Stat. § 143.1014— Puppy protection trust fund, refund donation to — fund created, use of..
Mo. Rev. Stat. § 143.1015— Foster care and adoptive parents recruitment and retention fund, refund..
Mo. Rev. Stat. § 143.1016— Organ Donor Program fund, designation of refund permitted — director's duties
Mo. Rev. Stat. § 143.1017— Developmental disabilities waiting list equity trust fund, refund donation..
Mo. Rev. Stat. § 143.1020— Designation of state tax refund to general revenue — transfer of contributions
Mo. Rev. Stat. § 143.1025— Workers memorial fund, tax refund contribution may be designated —..
Mo. Rev. Stat. § 143.1026— Sahara's law — pediatric cancer research donation — fund created — sunset..
Mo. Rev. Stat. § 143.1027— Missouri National Guard Foundation Fund, tax refund contribution may be..
Mo. Rev. Stat. § 143.1028— Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund..
Mo. Rev. Stat. § 143.1029— Soldiers Memorial Military Museum in St. Louis Fund tax refund designation
Mo. Rev. Stat. § 143.1032— Missouri medal of honor fund tax refund designation
Mo. Rev. Stat. § 143.1100— Bring jobs home act — definitions — income tax deduction allowed, amount —..
Mo. Rev. Stat. § 143.1150— First-time home buyer tax deduction — definitions — deduction amount —..
Mo. Rev. Stat. § 143.1160— Long-term dignity savings account tax deduction — definitions — deduction..
Mo. Rev. Stat. § 143.1170— Foster parent tax deduction — definitions — amount — procedure — rulemaking..
Mo. Rev. Stat. § 143.2100— Definitions — report, contents — rulemaking authority
Mo. Rev. Stat. § 143.2105— Definitions — income tax deduction for port cargo volume increase,..
Mo. Rev. Stat. § 143.2110— Income tax deduction for cargo — amount, claiming procedure
Mo. Rev. Stat. § 143.2115— Definitions — income tax deduction for increased qualified trade activities..