☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 143

Effective - 01 Jan 1973, see footnote bottom

  143.311.  Missouri taxable income and tax. — The Missouri taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided in sections 143.321 to 143.391.  The tax shall be computed on such taxable income at the rates provided in section 143.061 and shall be paid by the fiduciary.

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(L. 1972 S.B. 549)

Effective 1-1-73


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

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