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Title X TAXATION AND REVENUE

Chapter 143 Income Tax ^  !
143.005   Sections 143.181 and 143.471 effective date. (8/28/1983)
143.009   Effective date. (1/1/1973)
IMPOSITION OF TAX
143.011   Resident individuals — tax rates. (1/1/2019)
143.021   Tax determined by rates in Section 143.011. (8/28/2014)
143.022   Deduction for business income — business income defined — increase in ... (1/1/2019)
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. (1/1/2005)
143.091   Meaning of terms. (1/1/1990)
143.101   Definitions. (1/1/1973)
COMPUTATION OF RESIDENT INDIVIDUAL INCOME
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 ... (10/14/2016)
143.118   Health care sharing ministry deduction — rulemaking authority. (8/28/2007)
143.119   Federal health insurance deduction, state tax credit — rulemaking authority. (8/28/2007)
143.121   Missouri adjusted gross income. (8/28/2019)
143.123   Taxes on annuities, pensions and retirement allowances, subtraction per ... (6/14/1989)
143.124   Annuities, pensions, retirement benefits, or retirement allowances provided ... (8/28/2009)
143.125   Social Security benefits income tax exemption — amount — rulemaking authority. (8/28/2007)
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. (1/1/2019)
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. (8/28/2016)
143.175   Military personnel, reserves and inactive duty training, deduction, amount. (8/28/2018)
COMPUTATION OF NONRESIDENT INDIVIDUAL INCOME
143.181   Missouri nonresident adjusted gross income. (7/1/2003)
143.183   Professional athletes and entertainers, state income tax revenues from ... (8/28/2018)
WITHHOLDING OF TAX
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)
ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
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)
ESTATES, TRUSTS, AND BENEFICIARIES — GENERALLY
143.311   Missouri taxable income and tax. (1/1/1973)
143.321   Exempt associations, trusts, and organizations. (1/1/1973)
ESTATES, TRUSTS, AND BENEFICIARIES, RESIDENT
143.331   Resident estate or trust defined. (8/28/2000)
143.341   Missouri taxable income of resident estate or trust. (1/1/1973)
143.351   Fiduciary adjustment. (1/1/1973)
143.361   Credit for income tax paid to another state. (1/1/1973)
ESTATES, TRUSTS, AND BENEFICIARIES, NONRESIDENT
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)
PARTNERS AND PARTNERSHIPS
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)
CORPORATIONS
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)
143.441   Corporation defined — corporate tax inapplicable, when. (8/28/2009)
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)
RETURNS, DECLARATIONS, AND PAYMENTS
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)
DEFICIENCIES
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)
ADDITIONS TO TAX AND PENALTIES
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)
CREDITS AND REFUNDS
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)
MISCELLANEOUS ENFORCEMENT PROVISIONS
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)
CRIMINAL OFFENSES
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)
POWERS OF DIRECTOR OF REVENUE
143.961   Rules and regulations. (1/1/1973)
143.971   Returns and forms. (1/1/1973)
143.980   Citation of law — definitions — preparer tax identification number ... (8/28/2019)
143.986   Closing agreements. (1/1/1973)
MISCELLANEOUS
143.991   Armed Forces relief provision. (1/1/1973)
143.996   Prohibition of legislator representation. (1/1/1973)
143.997   Income excluded by statute or rule held invalid by supreme court, no ... (6/12/1990)
143.998   Tax return to contain number assigned by director to school district. (8/28/1977)
143.999   Exclusion of employer contributions to individual medical accounts — ... (8/28/1995)
REFUND DONATIONS
143.1000   Funding — income tax refund, designating authorized amount, when — ... (8/28/1986)
143.1001   Taxpayers, individuals or corporations may designate tax refund as ... (1/1/2017)
143.1002   Tax refund credited to home delivered meals trust fund — contributions ... (8/28/2014)
143.1003   Tax refund may be credited to National Guard trust fund — director's duties ... (1/1/2017)
143.1004   Tax refund may be designated to the Missouri military family relief fund. (8/28/2011)
143.1005   Income tax refunds, designation of a portion of to certain charitable ... (8/28/2006)
143.1006   Childhood lead testing fund — refund donation designation. (8/28/2005)
143.1008   After-school retreat reading and assessment grant program fund, tax refund ... (8/28/2007)
143.1009   Breast cancer awareness trust fund, designation of tax refund permitted — ... (8/28/2012)
143.1013   American Red Cross trust fund, refund donation to — fund created — ... (8/28/2011)
143.1014   Puppy protection trust fund, refund donation to — fund created, use of ... (8/28/2011)
143.1015   Foster care and adoptive parents recruitment and retention fund, refund ... (8/28/2018)
143.1016   Organ Donor Program fund, designation of refund permitted — director's duties. (8/28/2017)
143.1017   Developmental disabilities waiting list equity trust fund, refund donation ... (8/28/2011)
143.1020   Designation of state tax refund to general revenue — transfer of contributions. (7/1/2003)
143.1025   Workers memorial fund, tax refund contribution may be designated — ... (8/28/2003)
143.1026   Sahara's law — pediatric cancer research donation — fund created — sunset ... (8/28/2019)
143.1027   Missouri National Guard Foundation Fund, tax refund contribution may be ... (8/28/2014)
143.1028   Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund ... (8/28/2019)
143.1029   Soldiers Memorial Military Museum in St. Louis Fund tax refund designation. (8/28/2019)
INCOME TAX DEDUCTIONS - JOB CREATION
143.1100   Bring jobs home act — definitions — income tax deduction allowed, amount — ... (8/28/2016)
INCOME TAX DEDUCTION - FIRST-TIME HOME BUYER
143.1150   First-time home buyer tax deduction — definitions — deduction amount — ... (8/28/2018)
INCOME TAX DEDUCTIONS - TRANSPORTATION FACILITIES
143.2100   Definitions — report, contents — rulemaking authority. (8/28/2016)
143.2105   Definitions — income tax deduction for port cargo volume increase, ... (8/28/2016)
143.2110   Income tax deduction for cargo — amount, claiming procedure. (8/28/2016)
143.2115   Definitions — income tax deduction for increased qualified trade activities ... (8/28/2016)
 - Cross References
Awards may be denied or reduced in certain cases, 136.315
Bad check, passing in payment of taxes, penalty, 139.235
Cashiers checks, certified checks or money orders required for payment of taxes when, 139.235
Credit cards accepted for payment of taxes and fees by department of revenue, charge for card use, when, 32.063
Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
Employer failing to pay withholding, notice by director of revenue, procedure to pay, failure to comply deemed failure to pay with intent to defraud, 32.052
Exemption from state taxes, retirement benefits, cities, 71.207
Exemptions, higher education loan authority, 173.415, 173.440
Limited liability companies, classification and treatment, 347.187
Litigation expenses may be allowed in certain tax cases, when, 136.315
Military service, extensions and exemptions, 41.950
Research expenses, tax credit for, 620.1039
Subordination of certain tax liens to child support liens, when, 454.522
Tax amnesty, 32.375 to 32.383
Transient employers to post registration with revenue for income tax withholding, violations, penalty, 285.234

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