§ 143.005 Sections 143.181 and 143.471 effective date
§ 143.009 Effective date
§ 143.011 Resident individuals — tax rates — rate reductions, when
§ 143.021 Tax determined by rates in section 143.011 — no tax on taxable income, when
§ 143.022 Deduction for business income — business income defined — increase in ..
§ 143.031 Combined return of husband and wife
§ 143.041 Nonresident individual — inapplicable to out-of-state businesses and ..
§ 143.051 Part-year resident
§ 143.061 Fiduciaries
§ 143.071 Corporations — inapplicable to out-of-state businesses, when
§ 143.081 Credit for income tax paid to another state
§ 143.091 Meaning of terms
§ 143.101 Definitions
§ 143.111 Missouri taxable income
§ 143.113 Deduction for health insurance costs of self-employed individuals, rules
§ 143.114 Deduction for sales or exchanges of employer securities to a qualified ..
§ 143.118 Health care sharing ministry deduction — rulemaking authority
§ 143.119 Federal health insurance deduction, state tax credit — rulemaking authority ..
§ 143.121 Missouri adjusted gross income
§ 143.123 Taxes on annuities, pensions and retirement allowances, subtraction per ..
§ 143.124 Annuities, pensions, retirement benefits, or retirement allowances provided ..
§ 143.125 Social Security benefits income tax exemption — amount — rulemaking authority
§ 143.127 Deduction for restitution received by victims of National Socialist (Nazi) ..
§ 143.131 Missouri standard deduction, when used, amount
§ 143.141 Itemized deductions, when authorized, how computed
§ 143.143 Provisions of sections 143.131 and 143.141 effective, when
§ 143.151 Missouri personal exemptions
§ 143.161 Missouri dependency exemptions
§ 143.171 Federal income tax deduction, amount, corporate and individual taxpayers
§ 143.173 Tax deduction for job creation by small businesses, definitions, amount, ..
§ 143.174 Tax deduction for compensation received as an active duty military member
§ 143.175 Military personnel, reserves and inactive duty training, deduction, amount
§ 143.177 Missouri working family tax credit act — definitions — tax credit for ..
§ 143.181 Missouri nonresident adjusted gross income
§ 143.183 Professional athletes and entertainers, state income tax revenues from ..
§ 143.191 Employer to withhold tax from wages — armed services, withholding from ..
§ 143.201 Information statement for employee
§ 143.211 Credit for tax withheld
§ 143.221 Employer’s return and payment of tax withheld
§ 143.225 Quarter-monthly remittance, when — deemed filed on time, when — ..
§ 143.241 Employer’s and corporate officer’s liability for withheld taxes — sale of ..
§ 143.251 Employer’s failure to withhold
§ 143.261 Compensation
§ 143.265 Retirement income, withholding authorized, when
§ 143.271 Period for computation of taxable income
§ 143.281 Methods of accounting
§ 143.291 Adjustments
§ 143.301 Transitional adjustments
§ 143.311 Missouri taxable income and tax
§ 143.321 Exempt associations, trusts, and organizations
§ 143.331 Resident estate or trust defined
§ 143.341 Missouri taxable income of resident estate or trust
§ 143.351 Fiduciary adjustment
§ 143.361 Credit for income tax paid to another state
§ 143.371 Nonresident estate or trust defined
§ 143.381 Missouri taxable income of nonresident estate or trust
§ 143.391 Share of nonresident estate, trust, or beneficiary in income from Missouri ..
§ 143.401 General treatment of partners and partnerships
§ 143.411 Resident partner modifications — nonresident partners, composite returns — ..
§ 143.421 Nonresident partner — adjusted gross income from Missouri sources
§ 143.425 Federal adjustments due to audit, IRS actions, or amended federal tax ..
§ 143.431 Missouri taxable income and tax
§ 143.433 No corporate income tax return or other document filing required, when
§ 143.436 SALT parity act — definitions — affected business entity tax, certain ..
§ 143.441 Corporation defined — corporate tax inapplicable, when
§ 143.451 Taxable income to include all income within this state — definitions — ..
§ 143.455 Taxable income, what constitutes — definitions — taxable in another state, ..
§ 143.461 Elective division of income
§ 143.471 S corporations, shareholders — composite returns — withholding required, ..
§ 143.481 Persons required to make returns of income
§ 143.491 Returns by husband and wife
§ 143.501 Returns by fiduciary and partnership
§ 143.511 Time and place for filing returns and paying tax, exception
§ 143.521 Declarations of estimated tax
§ 143.531 Time for filing declaration of estimated tax
§ 143.541 Payments of estimated tax
§ 143.551 Extension of time for filing and payment
§ 143.561 Signing of returns and other documents
§ 143.571 Requirements — returns, notices, records, and statements
§ 143.581 Partnership returns
§ 143.591 Information returns
§ 143.601 Report of change in federal taxable income
§ 143.611 Examination of return
§ 143.621 Assessment final if no protest
§ 143.631 Protest by taxpayer, effect of — request for informal hearing — payment ..
§ 143.641 Notice of determination after protest
§ 143.651 Action of director of revenue final — review
§ 143.661 Burden of proof on taxpayer, exceptions
§ 143.671 Evidence of related federal determination admissible, when
§ 143.681 Mathematical error
§ 143.691 Waiver of restriction
§ 143.701 Assessment of tax
§ 143.711 Limitations on assessment
§ 143.721 Recovery of erroneous refund
§ 143.731 Interest on underpayments
§ 143.732 Penalties for delayed payments or underpayments of individual tax liability ..
§ 143.741 Failure to file tax returns
§ 143.751 Failure to pay tax
§ 143.761 Failure to pay estimated income tax
§ 143.771 Additions treated as tax
§ 143.773 Penalty for filing incomplete or misleading return — procedure
§ 143.781 Authority to make credits or refunds — authority to make setoffs for debts ..
§ 143.782 Definitions
§ 143.783 Debt requirement, exception — revenue department’s priority — setoff in ..
§ 143.784 Debt owed to state agency, setoff procedure — contesting setoff, taxpayer’s ..
§ 143.785 Hearing before agency requesting setoff to determine validity of claim, ..
§ 143.786 Setoff finalization procedure — refund deemed granted, when — excess over ..
§ 143.787 Director’s duties, forms — rules and regulations, procedure
§ 143.788 Confidential information, disclosure by department, when, exception — ..
§ 143.790 Unpaid health care services to hospitals or health care providers, claim ..
§ 143.791 Abatements
§ 143.801 Limitations on credit or refund
§ 143.811 Interest on overpayment
§ 143.821 Refund claim
§ 143.831 Notice of director’s action
§ 143.841 Protest of denied claim
§ 143.851 Timely mailing
§ 143.861 Collection procedures
§ 143.871 Income tax claim of other states
§ 143.881 Transferees
§ 143.891 Jeopardy assessments
§ 143.901 Bankruptcy or receivership, claims for deficiency
§ 143.902 Liens on property, notice to taxpayer, duration — effect — improperly filed ..
§ 143.903 Unexpected court or administrative hearing decision shall apply only after ..
§ 143.911 Attempt to evade or defeat tax, penalty
§ 143.921 Failure to collect or pay over tax, penalty
§ 143.931 Failure to file return, supply information, pay tax, penalty
§ 143.941 False statements, penalty
§ 143.946 Prior conviction, effect of
§ 143.951 Limitations
§ 143.961 Rules and regulations
§ 143.971 Returns and forms
§ 143.980 Citation of law — definitions — preparer tax identification number ..
§ 143.986 Closing agreements
§ 143.991 Armed Forces relief provision — Christopher J. Bosche memorial act
§ 143.996 Prohibition of legislator representation
§ 143.997 Income excluded by statute or rule held invalid by supreme court, no ..
§ 143.998 Tax return to contain number assigned by director to school district
§ 143.999 Exclusion of employer contributions to individual medical accounts — ..
§ 143.1000 Funding — income tax refund, designating authorized amount, when — ..
§ 143.1001 Taxpayers, individuals or corporations may designate tax refund as ..
§ 143.1002 Tax refund credited to home delivered meals trust fund — contributions ..
§ 143.1003 Tax refund may be credited to National Guard trust fund — director’s duties ..
§ 143.1004 Tax refund may be designated to the Missouri military family relief fund
§ 143.1005 Income tax refunds, designation of a portion of to certain charitable ..
§ 143.1006 Childhood lead testing fund — refund donation designation
§ 143.1008 After-school retreat reading and assessment grant program fund, tax refund ..
§ 143.1009 Breast cancer awareness trust fund, designation of tax refund permitted — ..
§ 143.1013 American Red Cross trust fund, refund donation to — fund created — ..
§ 143.1014 Puppy protection trust fund, refund donation to — fund created, use of ..
§ 143.1015 Foster care and adoptive parents recruitment and retention fund, refund ..
§ 143.1016 Organ Donor Program fund, designation of refund permitted — director’s duties
§ 143.1017 Developmental disabilities waiting list equity trust fund, refund donation ..
§ 143.1020 Designation of state tax refund to general revenue — transfer of contributions
§ 143.1025 Workers memorial fund, tax refund contribution may be designated — ..
§ 143.1026 Sahara’s law — pediatric cancer research donation — fund created — sunset ..
§ 143.1027 Missouri National Guard Foundation Fund, tax refund contribution may be ..
§ 143.1028 Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund ..
§ 143.1029 Soldiers Memorial Military Museum in St. Louis Fund tax refund designation
§ 143.1032 Missouri medal of honor fund tax refund designation
§ 143.1100 Bring jobs home act — definitions — income tax deduction allowed, amount — ..
§ 143.1150 First-time home buyer tax deduction — definitions — deduction amount — ..
§ 143.1160 Long-term dignity savings account tax deduction — definitions — deduction ..
§ 143.1170 Foster parent tax deduction — definitions — amount — procedure — rulemaking ..
§ 143.2100 Definitions — report, contents — rulemaking authority
§ 143.2105 Definitions — income tax deduction for port cargo volume increase, ..
§ 143.2110 v2 Income tax deduction for cargo — amount, claiming procedure
§ 143.2115 Definitions — income tax deduction for increased qualified trade activities ..
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Terms Used In Missouri Laws > Chapter 143 - Income Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Dependent: A person dependent for support upon another.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Fraud: Intentional deception resulting in injury to another.
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • 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
  • Statute: A law passed by a legislature.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes such district and territories. See Missouri Laws 1.020
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Venue: The geographical location in which a case is tried.