STATE STATUTES & CODES

MISSOURI STATUTES AND CODES

Chapter 143 Income Tax

• 143.005. Sections 143.181 and 143.471 effective date.
• 143.009. Effective date.
• 143.011. Resident individuals--tax rates.
• 143.021. Tax table.
• 143.031. Combined return of husband and wife.
• 143.041. Nonresident individual.
• 143.051. Part-year resident.
• 143.061. Fiduciaries.
• 143.071. Corporations.
• 143.072. (Repealed L. 2006 S.B. 678 § A)
• 143.081. Credit for income tax paid to another state.
• 143.091. Meaning of terms.
• 143.101. Definitions.
• 143.105. Corporations.
• 143.106. Federal income tax deductions.
• 143.107. Effective date of sections 143.105 and 143.106--contingency--expiration of other sections.
• 143.111. Missouri taxable income.
• 143.113. Deduction for health insurance costs of self-employed individuals, rules.
• 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.
• 143.122. (Repealed L. 2007 S.B. 613 Revision § A)
• 143.123. Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.
• 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 pla
• 143.125. Social Security benefits income tax exemption--amount--rulemaking authority.
• 143.127. Deduction for restitution received by victims of National Socialist (Nazi) persecution.
• 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.
• 143.172. (Repealed L. 2007 S.B. 613 Revision § A)
• 143.181. Missouri nonresident adjusted gross income.
• 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 libr
• 143.191. Employer to withhold tax from wages--armed services, withholding from wages or retirement--federal civil service retirement, withholding authorized, when.
• 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--quarter-monthly defined--underpayment penalty, exceptions--electronic funds payment system authorized.
• 143.241. Employer's and corporate officer's liability for withheld taxes--sale of business, liabilities.
• 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.

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