143.021. Every resident having a taxable income of less thannine thousand dollars shall determine his tax from a tax tableprescribed by the director of revenue and based upon the ratesprovided in section 143.011. The tax table shall be on the basisof one hundred dollar increments of taxable income below ninethousand dollars. The tax provided in the table shall be theamount rounded to the nearest whole dollar by applying the ratesin section 143.011 to the taxable income at the midpoint of eachincrement, except there shall be no tax on a taxable income ofless than one hundred dollars. Every resident having a taxableincome of nine thousand dollars or more shall determine his taxfrom the rate provided in section 143.011.
(L. 1972 S.B. 549)Effective 1-1-73