Mo. Rev. Stat. ch. 143
Mo. Rev. Stat. ch. 143
in effectContents
section143.005. Sections 143.181 and 143.471 effective date.section143.009. Effective date.section143.011. Resident individuals - tax rates - rate reductions, when.section143.021. Tax determined by rates in section 143.011 - no tax on taxable income, when.section143.022. Deduction for business income - business income defined - increase in ...section143.031. Combined return of husband and wife.section143.041. Nonresident individual - inapplicable to out-of-state businesses and ...section143.051. Part-year resident.section143.061. Fiduciaries.section143.071. Corporations - inapplicable to out-of-state businesses, when.section143.081. Credit for income tax paid to another state.section143.091. Meaning of terms.section143.101. Definitions.section143.111. Missouri taxable income.section143.113. Deduction for health insurance costs of self-employed individuals, rules.section143.114. Deduction for sales or exchanges of employer securities to a qualified ...section143.118. Health care sharing ministry deduction - rulemaking authority.section143.119. Federal health insurance deduction, state tax credit - rulemaking authority ...section143.121. Missouri adjusted gross income.section143.123. Taxes on annuities, pensions and retirement allowances, subtraction per ...section143.124. Annuities, pensions, retirement benefits, or retirement allowances provided ...section143.125. Social Security benefits income tax exemption - amount - rulemaking authority.section143.127. Deduction for restitution received by victims of National Socialist (Nazi) ...section143.131. Missouri standard deduction, when used, amount.section143.141. Itemized deductions, when authorized, how computed.section143.143. Provisions of sections 143.131 and 143.141 effective, when.section143.151. Missouri personal exemptions.section143.161. Missouri dependency exemptions.section143.171. Federal income tax deduction, amount, corporate and individual taxpayers.section143.173. Tax deduction for job creation by small businesses, definitions, amount, ...section143.174. Tax deduction for compensation received as an active duty military member.section143.175. Military personnel, reserves and inactive duty training, deduction, amount.section143.177. Missouri working family tax credit act - definitions - tax credit for ...section143.181. Missouri nonresident adjusted gross income.section143.183. Professional athletes and entertainers, state income tax revenues from ...section143.191. Employer to withhold tax from wages - armed services, withholding from ...section143.201. Information statement for employee.section143.211. Credit for tax withheld.section143.221. Employer's return and payment of tax withheld.section143.225. Quarter-monthly remittance, when - deemed filed on time, when - ...section143.241. Employer's and corporate officer's liability for withheld taxes - sale of ...section143.251. Employer's failure to withhold.section143.261. Compensation.section143.265. Retirement income, withholding authorized, when.section143.271. Period for computation of taxable income.section143.281. Methods of accounting.section143.291. Adjustments.section143.301. Transitional adjustments.section143.311. Missouri taxable income and tax.section143.321. Exempt associations, trusts, and organizations.section143.331. Resident estate or trust defined.section143.341. Missouri taxable income of resident estate or trust.section143.351. Fiduciary adjustment.section143.361. Credit for income tax paid to another state.section143.371. Nonresident estate or trust defined.section143.381. Missouri taxable income of nonresident estate or trust.section143.391. Share of nonresident estate, trust, or beneficiary in income from Missouri ...section143.401. General treatment of partners and partnerships.section143.411. Resident partner modifications - nonresident partners, composite returns - ...section143.421. Nonresident partner - adjusted gross income from Missouri sources.section143.425. Federal adjustments due to audit, IRS actions, or amended federal tax ...section143.431. Missouri taxable income and tax.section143.433. No corporate income tax return or other document filing required, when.section143.436. SALT parity act - definitions - affected business entity tax, certain ...section143.441. Corporation defined - corporate tax inapplicable, when.section143.451. Taxable income to include all income within this state - definitions - ...section143.455. Taxable income, what constitutes - definitions - taxable in another state, ...section143.461. Elective division of income.section143.471. S corporations, shareholders - composite returns - withholding required, ...section143.481. Persons required to make returns of income.section143.491. Returns by husband and wife.section143.501. Returns by fiduciary and partnership.section143.511. Time and place for filing returns and paying tax, exception.section143.521. Declarations of estimated tax.section143.531. Time for filing declaration of estimated tax.section143.541. Payments of estimated tax.section143.551. Extension of time for filing and payment.section143.561. Signing of returns and other documents.section143.571. Requirements - returns, notices, records, and statements.section143.581. Partnership returns.section143.591. Information returns.section143.601. Report of change in federal taxable income.section143.611. Examination of return.section143.621. Assessment final if no protest.section143.631. Protest by taxpayer, effect of - request for informal hearing - payment ...section143.641. Notice of determination after protest.section143.651. Action of director of revenue final - review.section143.661. Burden of proof on taxpayer, exceptions.section143.671. Evidence of related federal determination admissible, when.section143.681. Mathematical error.section143.691. Waiver of restriction.section143.701. Assessment of tax.section143.711. Limitations on assessment.section143.721. Recovery of erroneous refund.section143.731. Interest on underpayments.section143.732. Penalties for delayed payments or underpayments of individual tax liability ...section143.741. Failure to file tax returns.section143.751. Failure to pay tax.section143.761. Failure to pay estimated income tax.section143.771. Additions treated as tax.section143.773. Penalty for filing incomplete or misleading return - procedure.section143.781. Authority to make credits or refunds - authority to make setoffs for debts ...section143.782. Definitions.section143.783. Debt requirement, exception - revenue department's priority - setoff in ...section143.784. Debt owed to state agency, setoff procedure - contesting setoff, taxpayer's ...section143.785. Hearing before agency requesting setoff to determine validity of claim, ...section143.786. Setoff finalization procedure - refund deemed granted, when - excess over ...section143.787. Director's duties, forms - rules and regulations, procedure.section143.788. Confidential information, disclosure by department, when, exception - ...section143.790. Unpaid health care services to hospitals or health care providers, claim ...section143.791. Abatements.section143.801. Limitations on credit or refund.section143.811. Interest on overpayment.section143.821. Refund claim.section143.831. Notice of director's action.section143.841. Protest of denied claim.section143.851. Timely mailing.section143.861. Collection procedures.section143.871. Income tax claim of other states.section143.881. Transferees.section143.891. Jeopardy assessments.section143.901. Bankruptcy or receivership, claims for deficiency.section143.902. Liens on property, notice to taxpayer, duration - effect - improperly filed ...section143.903. Unexpected court or administrative hearing decision shall apply only after ...section143.911. Attempt to evade or defeat tax, penalty.section143.921. Failure to collect or pay over tax, penalty.section143.931. Failure to file return, supply information, pay tax, penalty.section143.941. False statements, penalty.section143.946. Prior conviction, effect of.section143.951. Limitations.section143.961. Rules and regulations.section143.971. Returns and forms.section143.980. Citation of law - definitions - preparer tax identification number ...section143.986. Closing agreements.section143.991. Armed Forces relief provision - Christopher J. Bosche memorial act.section143.996. Prohibition of legislator representation.section143.997. Income excluded by statute or rule held invalid by supreme court, no ...section143.998. Tax return to contain number assigned by director to school district.section143.999. Exclusion of employer contributions to individual medical accounts - ...section143.1000. Funding - income tax refund, designating authorized amount, when - ...section143.1001. Taxpayers, individuals or corporations may designate tax refund as ...section143.1002. Tax refund credited to home delivered meals trust fund - contributions ...section143.1003. Tax refund may be credited to National Guard trust fund - director's duties ...section143.1004. Tax refund may be designated to the Missouri military family relief fund.section143.1005. Income tax refunds, designation of a portion of to certain charitable ...section143.1006. Childhood lead testing fund - refund donation designation.section143.1008. After-school retreat reading and assessment grant program fund, tax refund ...section143.1009. Breast cancer awareness trust fund, designation of tax refund permitted - ...section143.1013. American Red Cross trust fund, refund donation to - fund created - ...section143.1014. Puppy protection trust fund, refund donation to - fund created, use of ...section143.1015. Foster care and adoptive parents recruitment and retention fund, refund ...section143.1016. Organ Donor Program fund, designation of refund permitted - director's duties.section143.1017. Developmental disabilities waiting list equity trust fund, refund donation ...section143.1020. Designation of state tax refund to general revenue - transfer of contributions.section143.1025. Workers memorial fund, tax refund contribution may be designated - ...section143.1026. Sahara's law - pediatric cancer research donation - fund created - sunset ...section143.1027. Missouri National Guard Foundation Fund, tax refund contribution may be ...section143.1028. Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund ...section143.1029. Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.section143.1032. Missouri medal of honor fund tax refund designation.section143.1100. Bring jobs home act - definitions - income tax deduction allowed, amount - ...section143.1150. First-time home buyer tax deduction - definitions - deduction amount - ...section143.1160. Long-term dignity savings account tax deduction - definitions - deduction ...section143.1170. Foster parent tax deduction - definitions - amount - procedure - rulemaking ...section143.2100. Definitions - report, contents - rulemaking authority.section143.2105. Definitions - income tax deduction for port cargo volume increase, ...section143.2110. Income tax deduction for cargo - amount, claiming procedure.section143.2115. Definitions - income tax deduction for increased qualified trade activities ...
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneChapter.aspx?chapter=143Fetched: 10/17/2026