Title X TAXATION AND REVENUE
Chapter 143 Income Tax143.011 | Resident individuals — tax rates — rate reductions, when. (1/2/2023) |
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143.021 | Tax determined by rates in section 143.011 — no tax on taxable income, when. (1/2/2023) |
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143.022 | Deduction for business income — business income defined — increase in ... (8/28/2023) |
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143.031 | Combined return of husband and wife. (1/1/1973) |
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143.041 | Nonresident individual — inapplicable to out-of-state businesses and ... (8/28/2014) |
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143.051 | Part-year resident. (1/1/1973) |
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143.061 | Fiduciaries. (1/1/1973) |
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143.071 | Corporations — inapplicable to out-of-state businesses, when. (8/28/2018) |
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143.081 | Credit for income tax paid to another state. (8/28/2024) |
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143.091 | Meaning of terms. (1/1/1990) |
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143.101 | Definitions. (1/1/1973) |
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143.111 | Missouri taxable income. (8/28/1999) |
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143.113 | Deduction for health insurance costs of self-employed individuals, rules. (8/28/1999) |
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143.114 | Deduction for sales or exchanges of employer securities to a qualified ... (8/28/2023) |
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143.118 | Health care sharing ministry deduction — rulemaking authority. (8/28/2007) |
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143.119 | Federal health insurance deduction, state tax credit — rulemaking authority ... (8/28/2022) |
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143.121 | Missouri adjusted gross income. (8/28/2024) |
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143.123 | Taxes on annuities, pensions and retirement allowances, subtraction per ... (6/14/1989) |
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143.124 | Annuities, pensions, retirement benefits, or retirement allowances provided ... (8/28/2023) |
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143.125 | Social Security benefits income tax exemption — amount — rulemaking authority. (8/28/2023) |
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143.127 | Deduction for restitution received by victims of National Socialist (Nazi) ... (8/28/2000) |
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143.131 | Missouri standard deduction, when used, amount. (1/1/1990) |
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143.141 | Itemized deductions, when authorized, how computed. (1/1/1993) |
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143.143 | Provisions of sections 143.131 and 143.141 effective, when. (8/28/1977) |
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143.151 | Missouri personal exemptions. (1/1/2019) |
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143.161 | Missouri dependency exemptions. (1/1/2019) |
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143.171 | Federal income tax deduction, amount, corporate and individual taxpayers. (7/1/2021) |
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143.173 | Tax deduction for job creation by small businesses, definitions, amount, ... (8/28/2012) |
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143.174 | Tax deduction for compensation received as an active duty military member. (8/28/2024) |
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143.175 | Military personnel, reserves and inactive duty training, deduction, amount. (8/28/2024) |
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143.177 | Missouri working family tax credit act — definitions — tax credit for ... (1/1/2023) |
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143.181 | Missouri nonresident adjusted gross income. (7/1/2003) |
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143.183 | Professional athletes and entertainers, state income tax revenues from ... (8/28/2018) |
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143.191 | Employer to withhold tax from wages — armed services, withholding from ... (8/28/2015) |
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143.201 | Information statement for employee. (1/1/1973) |
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143.211 | Credit for tax withheld. (1/1/1973) |
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143.221 | Employer's return and payment of tax withheld. (8/28/2016) |
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143.225 | Quarter-monthly remittance, when — deemed filed on time, when — ... (7/1/2003) |
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143.241 | Employer's and corporate officer's liability for withheld taxes — sale of ... (8/28/2004) |
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143.251 | Employer's failure to withhold. (1/1/1973) |
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143.261 | Compensation. (1/1/1973) |
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143.265 | Retirement income, withholding authorized, when. (1/1/1989) |
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143.271 | Period for computation of taxable income. (1/1/1973) |
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143.281 | Methods of accounting. (1/1/1973) |
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143.291 | Adjustments. (1/1/1973) |
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143.301 | Transitional adjustments. (1/1/1973) |
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143.311 | Missouri taxable income and tax. (1/1/1973) |
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143.321 | Exempt associations, trusts, and organizations. (1/1/1973) |
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143.331 | Resident estate or trust defined. (8/28/2000) |
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143.341 | Missouri taxable income of resident estate or trust. (1/1/1973) |
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143.351 | Fiduciary adjustment. (1/1/1973) |
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143.361 | Credit for income tax paid to another state. (1/1/1973) |
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143.371 | Nonresident estate or trust defined. (1/1/1973) |
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143.381 | Missouri taxable income of nonresident estate or trust. (1/1/1973) |
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143.391 | Share of nonresident estate, trust, or beneficiary in income from Missouri ... (1/1/1973) |
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143.401 | General treatment of partners and partnerships. (1/1/1973) |
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143.411 | Resident partner modifications — nonresident partners, composite returns — ... (5/20/1997) |
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143.421 | Nonresident partner — adjusted gross income from Missouri sources. (1/1/1973) |
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143.425 | Federal adjustments due to audit, IRS actions, or amended federal tax ... (8/28/2020) |
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143.431 | Missouri taxable income and tax. (8/28/2018) |
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143.433 | No corporate income tax return or other document filing required, when. (8/28/2018) |
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143.436 | SALT parity act — definitions — affected business entity tax, certain ... (8/28/2024) |
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143.441 | Corporation defined — corporate tax inapplicable, when. (8/28/2020) |
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143.451 | Taxable income to include all income within this state — definitions — ... (8/28/2018) |
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143.455 | Taxable income, what constitutes — definitions — taxable in another state, ... (8/28/2018) |
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143.461 | Elective division of income. (8/28/2018) |
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143.471 | S corporations, shareholders — composite returns — withholding required, ... (8/28/2018) |
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143.481 | Persons required to make returns of income. (8/28/2003) |
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143.491 | Returns by husband and wife. (1/1/1973) |
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143.501 | Returns by fiduciary and partnership. (1/1/1973) |
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143.511 | Time and place for filing returns and paying tax, exception. (12/31/1994) |
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143.521 | Declarations of estimated tax. (8/28/1998) |
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143.531 | Time for filing declaration of estimated tax. (1/1/1990) |
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143.541 | Payments of estimated tax. (1/1/1973) |
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143.551 | Extension of time for filing and payment. (1/1/1973) |
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143.561 | Signing of returns and other documents. (1/1/1973) |
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143.571 | Requirements — returns, notices, records, and statements. (1/1/1973) |
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143.581 | Partnership returns. (1/1/1973) |
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143.591 | Information returns. (8/28/2016) |
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143.601 | Report of change in federal taxable income. (1/1/1973) |
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143.611 | Examination of return. (1/1/1973) |
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143.621 | Assessment final if no protest. (1/1/1984) |
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143.631 | Protest by taxpayer, effect of — request for informal hearing — payment ... (8/28/1996) |
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143.641 | Notice of determination after protest. (1/1/1973) |
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143.651 | Action of director of revenue final — review. (8/28/1978) |
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143.661 | Burden of proof on taxpayer, exceptions. (8/28/1978) |
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143.671 | Evidence of related federal determination admissible, when. (8/28/1978) |
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143.681 | Mathematical error. (1/1/1973) |
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143.691 | Waiver of restriction. (1/1/1973) |
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143.701 | Assessment of tax. (8/28/1978) |
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143.711 | Limitations on assessment. (1/1/1973) |
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143.721 | Recovery of erroneous refund. (1/1/1973) |
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143.731 | Interest on underpayments. (8/28/1988) |
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143.732 | Penalties for delayed payments or underpayments of individual tax liability ... (7/11/2019) |
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143.741 | Failure to file tax returns. (1/1/1973) |
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143.751 | Failure to pay tax. (8/28/1998) |
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143.761 | Failure to pay estimated income tax. (1/1/1989) |
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143.771 | Additions treated as tax. (1/1/1973) |
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143.773 | Penalty for filing incomplete or misleading return — procedure. (8/28/1984) |
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143.781 | Authority to make credits or refunds — authority to make setoffs for debts ... (7/1/1993) |
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143.782 | Definitions. (8/28/2014) |
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143.783 | Debt requirement, exception — revenue department's priority — setoff in ... (8/28/1984) |
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143.784 | Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's ... (8/28/1994) |
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143.785 | Hearing before agency requesting setoff to determine validity of claim, ... (8/28/1984) |
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143.786 | Setoff finalization procedure — refund deemed granted, when — excess over ... (7/1/1993) |
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143.787 | Director's duties, forms — rules and regulations, procedure. (8/28/1995) |
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143.788 | Confidential information, disclosure by department, when, exception — ... (3/16/1982) |
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143.790 | Unpaid health care services to hospitals or health care providers, claim ... (8/28/2014) |
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143.791 | Abatements. (1/1/1973) |
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143.801 | Limitations on credit or refund. (8/28/2015) |
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143.811 | Interest on overpayment. (7/1/2019) |
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143.821 | Refund claim. (8/28/1988) |
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143.831 | Notice of director's action. (1/1/1984) |
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143.841 | Protest of denied claim. (8/28/1988) |
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143.851 | Timely mailing. (1/1/1973) |
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143.861 | Collection procedures. (1/1/1973) |
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143.871 | Income tax claim of other states. (1/1/1973) |
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143.881 | Transferees. (1/1/1973) |
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143.891 | Jeopardy assessments. (8/28/1978) |
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143.901 | Bankruptcy or receivership, claims for deficiency. (8/28/1978) |
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143.902 | Liens on property, notice to taxpayer, duration — effect — improperly filed ... (8/28/1992) |
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143.903 | Unexpected court or administrative hearing decision shall apply only after ... (10/1/1990) |
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143.911 | Attempt to evade or defeat tax, penalty. (8/28/1974) |
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143.921 | Failure to collect or pay over tax, penalty. (8/28/1974) |
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143.931 | Failure to file return, supply information, pay tax, penalty. (8/28/1974) |
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143.941 | False statements, penalty. (8/28/1974) |
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143.946 | Prior conviction, effect of. (8/28/1974) |
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143.951 | Limitations. (1/1/1973) |
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143.961 | Rules and regulations. (1/1/1973) |
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143.971 | Returns and forms. (1/1/1973) |
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143.980 | Citation of law — definitions — preparer tax identification number ... (8/28/2019) |
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143.986 | Closing agreements. (1/1/1973) |
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143.991 | Armed Forces relief provision — Christopher J. Bosche memorial act. (8/28/2020) |
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143.996 | Prohibition of legislator representation. (1/1/1973) |
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