Missouri Laws 92.113 – Definition of salaries, wages, commissions and other compensation
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Terms Used In Missouri Laws 92.113
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
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.