☰ Revisor of Missouri


Chapter 92

< > Effective - 02 Nov 2010, see footnote    bottom

  92.113.  Definition of salaries, wages, commissions and other compensation. — As referred to in section 92.111, the term "salaries, wages, commissions and other compensation" shall not include any contributions to any deferred compensation plans, including but not limited to any salary reduction plans, cafeteria plans or any other similar plans deferring the receipt of compensation by a resident or nonresident if such contribution is not subject to Missouri state income tax at the time such contribution is made.


(L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 § 92.112)

---- end of effective  02 Nov 2010 ----

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