143.051. Part-year resident. - Missouri Statutes

Part-year resident.

143.051. 1. An individual who is a resident for only partof his taxable period shall be treated as a nonresident forpurposes of sections 143.011 to 143.996. His Missourinonresident adjusted gross income (Missouri adjusted gross incomefrom sources within this state) shall consist of

(1) All items that would have determined his Missouriadjusted gross income if he had a taxable period as a residentconsisting solely of the time he was a resident, and

(2) All items that would have determined his Missourinonresident adjusted gross income if he had a taxable period as anonresident consisting solely of the time he was not a resident.

2. An individual described in subsection 1 may determine histax as if he were a resident for the entire taxable period.

(L. 1972 S.B. 549)

Effective 1-1-73