PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
Income Tax
Law
Missouri Revised Statutes
Taxation and Revenue
Income Tax
Checkout our iOS App for a better way to browser and research.
Section
143.005
Sections 143.181 and 143.471 effective date.
Section
143.009
Effective date.
Section
143.011
Resident individuals — tax rates.
Section
143.011
Resident individuals — tax rates.
Section
143.021
Tax determined by rates in Section 143.011.
Section
143.022
Deduction for business income — business income defined — increase in percentage of subtraction, when.
Section
143.031
Combined return of husband and wife.
Section
143.041
Nonresident individual — inapplicable to out-of-state businesses and employees, when.
Section
143.051
Part-year resident.
Section
143.061
Fiduciaries.
Section
143.071
Corporations — inapplicable to out-of-state businesses, when.
Section
143.081
Credit for income tax paid to another state.
Section
143.091
Meaning of terms.
Section
143.101
Definitions.
Section
143.111
Missouri taxable income.
Section
143.113
Deduction for health insurance costs of self-employed individuals, rules.
Section
143.114
Deduction for sales or exchanges of employer securities to a qualified Missouri employee stock ownership plan — information provided to former employees upon separation.
Section
143.118
Health care sharing ministry deduction — rulemaking authority.
Section
143.119
Federal health insurance deduction, state tax credit — rulemaking authority.
Section
143.121
Missouri adjusted gross income.
Section
143.123
Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.
Section
143.124
Annuities, pensions, retirement benefits, or retirement allowances provided by state, United States, political subdivisions or any other state, Keogh plans, annuities from defined pension plans and IRAs, amounts subtracted from Missouri adjusted gross income.
Section
143.125
Social Security benefits income tax exemption — amount — rulemaking authority.
Section
143.127
Deduction for restitution received by victims of National Socialist (Nazi) persecution.
Section
143.131
Missouri standard deduction, when used, amount.
Section
143.141
Itemized deductions, when authorized, how computed.
Section
143.143
Provisions of sections 143.131 and 143.141 effective, when.
Section
143.151
Missouri personal exemptions.
Section
143.161
Missouri dependency exemptions.
Section
143.171
Federal income tax deduction, amount, corporate and individual taxpayers.
Section
143.173
Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date.
Section
143.174
Tax deduction for compensation received as an active duty military member.
Section
143.175
Military personnel, reserves and inactive duty training, deduction, amount.
Section
143.177
Missouri working family tax credit act — definitions — tax credit for percentage of federal earned income tax credit — department duties — annual report — rulemaking authority.
Section
143.181
Missouri nonresident adjusted gross income.
Section
143.183
Professional athletes and entertainers, state income tax revenues from nonresidents — transfers to Missouri arts council trust fund, Missouri humanities council trust fund, Missouri state library networking fund, Missouri public television broadcasting corporation special fund and Missouri historic preservation revolving fund.
Section
143.191
Employer to withhold tax from wages — armed services, withholding from wages or retirement — federal civil service retirement, withholding authorized, when — inapplicable to out-of-state businesses, when.
Section
143.201
Information statement for employee.
Section
143.211
Credit for tax withheld.
Section
143.221
Employer's return and payment of tax withheld.
Section
143.225
Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment penalty, exceptions — electronic funds payment system authorized.
Section
143.241
Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities.
Section
143.251
Employer's failure to withhold.
Section
143.261
Compensation.
Section
143.265
Retirement income, withholding authorized, when.
Section
143.271
Period for computation of taxable income.
Section
143.281
Methods of accounting.
Section
143.291
Adjustments.
Section
143.301
Transitional adjustments.
Section
143.311
Missouri taxable income and tax.
Section
143.321
Exempt associations, trusts, and organizations.
Section
143.331
Resident estate or trust defined.
Section
143.341
Missouri taxable income of resident estate or trust.
Section
143.351
Fiduciary adjustment.
Section
143.361
Credit for income tax paid to another state.
Section
143.371
Nonresident estate or trust defined.
Section
143.381
Missouri taxable income of nonresident estate or trust.
Section
143.391
Share of nonresident estate, trust, or beneficiary in income from Missouri sources.
Section
143.401
General treatment of partners and partnerships.
Section
143.411
Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount.
Section
143.421
Nonresident partner — adjusted gross income from Missouri sources.
Section
143.425
Federal adjustments due to audit, IRS actions, or amended federal tax returns — definitions — reporting requirements — audited partnerships, duties — additional taxes assessed, when — estimated payments — rulemaking authority.
Section
143.431
Missouri taxable income and tax.
Section
143.433
No corporate income tax return or other document filing required, when.
Section
143.441
Corporation defined — corporate tax inapplicable, when.
Section
143.451
Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned.
Section
143.455
Taxable income, what constitutes — definitions — taxable in another state, when — rents and royalties — sale of tangible personal property — transportation services — deductions — S corporations.
Section
143.461
Elective division of income.
Section
143.471
S corporations, shareholders — composite returns — withholding required, when, how determined — pro rata share of certain tax credits for banking S corporations, S corporations that are associations, or credit institutions.
Section
143.481
Persons required to make returns of income.
Section
143.491
Returns by husband and wife.
Section
143.501
Returns by fiduciary and partnership.
Section
143.511
Time and place for filing returns and paying tax, exception.
Section
143.521
Declarations of estimated tax.
Section
143.531
Time for filing declaration of estimated tax.
Section
143.541
Payments of estimated tax.
Section
143.551
Extension of time for filing and payment.
Section
143.561
Signing of returns and other documents.
Section
143.571
Requirements — returns, notices, records, and statements.
Section
143.581
Partnership returns.
Section
143.591
Information returns.
Section
143.601
Report of change in federal taxable income.
Section
143.611
Examination of return.
Section
143.621
Assessment final if no protest.
Section
143.631
Protest by taxpayer, effect of — request for informal hearing — payment under protest, written statement required, content — receipt of deposit, duties of director — request for return of deposit, when, effect.
Section
143.641
Notice of determination after protest.
Section
143.651
Action of director of revenue final — review.
Section
143.661
Burden of proof on taxpayer, exceptions.
Section
143.671
Evidence of related federal determination admissible, when.
Section
143.681
Mathematical error.
Section
143.691
Waiver of restriction.
Section
143.701
Assessment of tax.
Section
143.711
Limitations on assessment.
Section
143.721
Recovery of erroneous refund.
Section
143.731
Interest on underpayments.
Section
143.732
Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision.
Section
143.741
Failure to file tax returns.
Section
143.751
Failure to pay tax.
Section
143.761
Failure to pay estimated income tax.
Section
143.771
Additions treated as tax.
Section
143.773
Penalty for filing incomplete or misleading return — procedure.
Section
143.781
Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies.
Section
143.782
Definitions.
Section
143.783
Debt requirement, exception — revenue department's priority — setoff in addition to other remedies.
Section
143.784
Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's rights, how waived — joint returns only one taxpayer liable for setoff, procedure — deposit of funds — reciprocal agreements with other state.
Section
143.785
Hearing before agency requesting setoff to determine validity of claim, when — appeal.
Section
143.786
Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited.
Section
143.787
Director's duties, forms — rules and regulations, procedure.
Section
143.788
Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.
Section
143.790
Unpaid health care services to hospitals or health care providers, claim may be made on debtor's tax refund — remainder to be debt of department of health and senior services.
Section
143.791
Abatements.
Section
143.801
Limitations on credit or refund.
Section
143.811
Interest on overpayment.
Section
143.821
Refund claim.
Section
143.831
Notice of director's action.
Section
143.841
Protest of denied claim.
Section
143.851
Timely mailing.
Section
143.861
Collection procedures.
Section
143.871
Income tax claim of other states.
Section
143.881
Transferees.
Section
143.891
Jeopardy assessments.
Section
143.901
Bankruptcy or receivership, claims for deficiency.
Section
143.902
Liens on property, notice to taxpayer, duration — effect — improperly filed liens, notice to director, contents — release of lien, procedure — fees — duties of director.
Section
143.903
Unexpected court or administrative hearing decision shall apply only after most recently ended tax period imposed by chapters 143 and 144 — unexpected, defined.
Section
143.911
Attempt to evade or defeat tax, penalty.
Section
143.921
Failure to collect or pay over tax, penalty.
Section
143.931
Failure to file return, supply information, pay tax, penalty.
Section
143.941
False statements, penalty.
Section
143.946
Prior conviction, effect of.
Section
143.951
Limitations.
Section
143.961
Rules and regulations.
Section
143.971
Returns and forms.
Section
143.980
Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief.
Section
143.986
Closing agreements.
Section
143.991
Armed Forces relief provision — Christopher J. Bosche memorial act.
Section
143.996
Prohibition of legislator representation.
Section
143.997
Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.
Section
143.998
Tax return to contain number assigned by director to school district.
Section
143.999
Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure.
Section
143.1000
Funding — income tax refund, designating authorized amount, when — contributions.
Section
143.1001
Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception.
Section
143.1002
Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund.
Section
143.1003
Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information.
Section
143.1004
Tax refund may be designated to the Missouri military family relief fund.
Section
143.1005
Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure.
Section
143.1006
Childhood lead testing fund — refund donation designation.
Section
143.1008
After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision.
Section
143.1009
Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision.
Section
143.1013
American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision.
Section
143.1014
Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision.
Section
143.1015
Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties.
Section
143.1016
Organ Donor Program fund, designation of refund permitted — director's duties.
Section
143.1017
Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision.
Section
143.1020
Designation of state tax refund to general revenue — transfer of contributions.
Section
143.1025
Workers memorial fund, tax refund contribution may be designated — director's duties.
Section
143.1026
Sahara's law — pediatric cancer research donation — fund created — sunset provision.
Section
143.1027
Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties.
Section
143.1028
Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation.
Section
143.1029
Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.
Section
143.1032
Missouri medal of honor fund tax refund designation.
Section
143.1100
Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset.
Section
143.1150
First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
Section
143.1160
Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
Section
143.1170
Foster parent tax deduction — definitions — amount — procedure — rulemaking authority.
Section
143.2100
Definitions — report, contents — rulemaking authority.
Section
143.2105
Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure.
Section
143.2110
Income tax deduction for cargo — amount, claiming procedure.
Section
143.2115
Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines.