143.101. Definitions. - Missouri Statutes

Definitions.

143.101. 1. "Resident" means an individual who is domiciledin this state, unless he (1) maintains no permanent place ofabode in this state, (2) does maintain a permanent place of abodeelsewhere, and (3) spends in the aggregate not more than thirtydays of the taxable year in this state; or who is not domiciledin this state but maintains a permanent place of abode in thisstate and spends in the aggregate more than one hundredeighty-three days of the taxable year in this state.

2. "Nonresident" means an individual who is not a residentof this state.

(L. 1972 S.B. 549)

Effective 1-1-73