☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 143

Effective - 01 Jan 1973, see footnote bottom

  143.101.  Definitions. — 1. "Resident" means an individual who is domiciled in this state, unless he (1) maintains no permanent place of abode in this state, (2) does maintain a permanent place of abode elsewhere, and (3) spends in the aggregate not more than thirty days of the taxable year in this state; or who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.

  2.  "Nonresident" means an individual who is not a resident of this state.

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(L. 1972 S.B. 549)

Effective 1-1-73


---- end of effective   01 Jan 1973 ----

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