143.005
|
Sections 143.181 and 143.471 effective date. (8/28/1983) |
|
|
143.009
|
Effective date. (1/1/1973) |
|
|
143.010
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
|
IMPOSITION OF TAX |
|
|
143.011
|
Resident individuals — tax rates — rate reductions, when. (1/2/2023) |
|
|
143.020
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.021
|
Tax determined by rates in section 143.011 — no tax on taxable income, when. (1/2/2023) |
|
|
143.022
|
Deduction for business income — business income defined — increase in ... (8/28/2023) |
|
|
143.030
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.031
|
Combined return of husband and wife. (1/1/1973) |
|
|
143.040
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.041
|
Nonresident individual — inapplicable to out-of-state businesses and ... (8/28/2014) |
|
|
143.050
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.051
|
Part-year resident. (1/1/1973) |
|
|
143.060
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.061
|
Fiduciaries. (1/1/1973) |
|
|
143.070
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.071
|
Corporations — inapplicable to out-of-state businesses, when. (8/28/2018) |
|
|
143.072
|
(Repealed L. 2006 S.B. 678 § A) (8/28/2006) |
|
|
143.080
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.081
|
Credit for income tax paid to another state. (8/28/2024) |
|
|
143.090
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.091
|
Meaning of terms. (1/1/1990) |
|
|
143.100
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.101
|
Definitions. (1/1/1973) |
|
|
|
CONTINGENT CORPORATE INCOME TAX AND RESTRICTION UPON DEDUCTIONS |
|
|
143.105
|
(Repealed L. 2018 S.B. 975 & 1024 Revision) (8/28/2018) |
|
|
143.106
|
(Repealed L. 2018 S.B. 975 & 1024 Revision) (8/28/2018) |
|
|
143.107
|
(Repealed L. 2018 S.B. 975 & 1024 Revision) (8/28/2018) |
|
|
143.110
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |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 ... (8/28/2023) |
|
|
143.118
|
Health care sharing ministry deduction — rulemaking authority. (8/28/2007) |
|
|
143.119
|
Federal health insurance deduction, state tax credit — rulemaking authority ... (8/28/2022) |
|
|
143.120
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.121
|
Missouri adjusted gross income. (8/28/2024) |
|
|
143.122
|
(Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007) |
|
|
143.123
|
Taxes on annuities, pensions and retirement allowances, subtraction per ... (6/14/1989) |
|
|
143.124
|
Annuities, pensions, retirement benefits, or retirement allowances provided ... (8/28/2023) |
|
|
143.125
|
Social Security benefits income tax exemption — amount — rulemaking authority. (8/28/2023) |
|
|
143.127
|
Deduction for restitution received by victims of National Socialist (Nazi) ... (8/28/2000) |
|
|
143.130
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.131
|
Missouri standard deduction, when used, amount. (1/1/1990) |
|
|
143.140
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
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) |
|
|
143.150
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.151
|
Missouri personal exemptions. (1/1/2019) |
|
|
143.160
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.161
|
Missouri dependency exemptions. (1/1/2019) |
|
|
143.165
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.171
|
Federal income tax deduction, amount, corporate and individual taxpayers. (7/1/2021) |
|
|
143.172
|
(Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007) |
|
|
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. (8/28/2024) |
|
|
143.175
|
Military personnel, reserves and inactive duty training, deduction, amount. (8/28/2024) |
|
|
143.177
|
Missouri working family tax credit act — definitions — tax credit for ... (1/1/2023) |
|
|
143.180
|
(Repealed L. 1971 H.B. 670 § 1) (1/1/1972) |
|
|
|
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) |
|
|
143.190
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
|
WITHHOLDING OF TAX |
|
|
143.191
|
Employer to withhold tax from wages — armed services, withholding from ... (8/28/2015) |
|
|
143.200
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.201
|
Information statement for employee. (1/1/1973) |
|
|
143.210
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.211
|
Credit for tax withheld. (1/1/1973) |
|
|
143.220
|
(Repealed L. 1972 S.B. 549 § A) (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) |
|
|
143.230
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.231
|
(Repealed L. 1990 H.B. 960) (8/28/1990) |
|
|
143.240
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.241
|
Employer's and corporate officer's liability for withheld taxes — sale of ... (8/28/2004) |
|
|
143.250
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.251
|
Employer's failure to withhold. (1/1/1973) |
|
|
143.260
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.261
|
Compensation. (1/1/1973) |
|
|
143.265
|
Retirement income, withholding authorized, when. (1/1/1989) |
|
|
143.270
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
|
ACCOUNTING PERIODS AND METHODS OF ACCOUNTING |
|
|
143.271
|
Period for computation of taxable income. (1/1/1973) |
|
|
143.280
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.281
|
Methods of accounting. (1/1/1973) |
|
|
143.290
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.291
|
Adjustments. (1/1/1973) |
|
|
143.300
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.301
|
Transitional adjustments. (1/1/1973) |
|
|
143.310
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
|
ESTATES, TRUSTS, AND BENEFICIARIES — GENERALLY |
|
|
143.311
|
Missouri taxable income and tax. (1/1/1973) |
|
|
143.320
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.321
|
Exempt associations, trusts, and organizations. (1/1/1973) |
|
|
143.330
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
|
ESTATES, TRUSTS, AND BENEFICIARIES, RESIDENT |
|
|
143.331
|
Resident estate or trust defined. (8/28/2000) |
|
|
143.340
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
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) |
|
|
143.400
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
|
PARTNERS AND PARTNERSHIPS |
|
|
143.401
|
General treatment of partners and partnerships. (1/1/1973) |
|
|
143.410
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.411
|
Resident partner modifications — nonresident partners, composite returns — ... (5/20/1997) |
|
|
143.420
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.421
|
Nonresident partner — adjusted gross income from Missouri sources. (1/1/1973) |
|
|
143.425
|
Federal adjustments due to audit, IRS actions, or amended federal tax ... (8/28/2020) |
|
|
143.430
|
(Repealed L. 1972 S.B. 549 § A) (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) |
|
|
143.436
|
SALT parity act — definitions — affected business entity tax, certain ... (8/28/2024) |
|
|
143.440
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.441
|
Corporation defined — corporate tax inapplicable, when. (8/28/2020) |
|
|
143.450
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
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) |
|
|
143.460
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.461
|
Elective division of income. (8/28/2018) |
|
|
143.470
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.471
|
S corporations, shareholders — composite returns — withholding required, ... (8/28/2018) |
|
|
143.480
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
|
RETURNS, DECLARATIONS, AND PAYMENTS |
|
|
143.481
|
Persons required to make returns of income. (8/28/2003) |
|
|
143.490
|
(Repealed L. 1972 S.B. 549 § A) (1/1/1973) |
|
|
143.491
|
Returns by husband and wife. (1/1/1973) |
|
|
143.500
|
(Repealed L. 1972 S.B. 549 § A) (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) |
|
|
143.805
|
(Repealed L. 1997 Extraordinary Session SB 1) (12/23/1997) |
|
|
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) |
|
|
143.976
|
(Repealed L. 1979 H.B. 296 § 1) (9/28/1979) |
|
|
143.980
|
Citation of law — definitions — preparer tax identification number ... (8/28/2019) |
|
|
143.981
|
(Repealed L. 1979 H.B. 296 § 1) (9/28/1979) |
|
|
143.986
|
Closing agreements. (1/1/1973) |
|
|
|
MISCELLANEOUS |
|
|
143.991
|
Armed Forces relief provision — Christopher J. Bosche memorial act. (8/28/2020) |
|
|
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) |
|
|
143.1007
|
(Repealed L. 2018 S.B. 975 & 1024 Revision) (8/28/2018) |
|
|
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) |
|
|
143.1010
|
(Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007) |
|
|
143.1011
|
(Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007) |
|
|
143.1012
|
(Repealed L. 2007 S.B. 613 Revision § A) (8/28/2007) |
|
|
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) |
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143.1032
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Missouri medal of honor fund tax refund designation. (8/28/2021) |
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INCOME TAX DEDUCTIONS - JOB CREATION |
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143.1100
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Bring jobs home act — definitions — income tax deduction allowed, amount — ... (8/28/2016) |
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INCOME TAX DEDUCTION — FIRST-TIME HOME BUYER |
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143.1150
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First-time home buyer tax deduction — definitions — deduction amount — ... (8/28/2018) |
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INCOME TAX DEDUCTION — LONG-TERM DIGNITY SAVINGS ACCOUNT |
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143.1160
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Long-term dignity savings account tax deduction — definitions — deduction ... (8/28/2020) |
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INCOME TAX DEDUCTION — FOSTER PARENTS |
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143.1170
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Foster parent tax deduction — definitions — amount — procedure — rulemaking ... (8/28/2021) |
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INCOME TAX DEDUCTIONS - TRANSPORTATION FACILITIES |
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143.2100
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Definitions — report, contents — rulemaking authority. (8/28/2016) |
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143.2105
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Definitions — income tax deduction for port cargo volume increase, ... (8/28/2016) |
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143.2110
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Income tax deduction for cargo — amount, claiming procedure. (8/28/2016) |
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143.2115
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Definitions — income tax deduction for increased qualified trade activities ... (8/28/2016) |
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