Section 143.331

Title X TAXATION AND REVENUE

Chapter 143

Effective - 28 Aug 2000   

  143.331.  Resident estate or trust defined. — A "resident estate or trust" means:

  (1)  The estate of a decedent who at his or her death was domiciled in this state;

  (2)  A trust that:

  (a)  Was created by will of a decedent who at his or her death was domiciled in this state; and

  (b)  Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state; or

  (3)  A trust that:

  (a)  Was created by, or consisting of property of, a person domiciled in this state on the date the trust or portion of the trust became irrevocable; and

  (b)  Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state.

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(L. 1972 S.B. 549, A.L. 2000 S.B. 896)