| 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 | (Repealed L. 2006 S.B. 678 § A) |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 | (Repealed L. 2007 S.B. 613 Revision § A) |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 or retirement allowances provided by state, United |
| | States, political subdivisions or any other state, Keogh plans, |
| | annuities from defined pension plans and IRAs, amounts subtracted |
| | from Missouri adjusted gross income. |
| 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 | (Repealed L. 2007 S.B. 613 Revision § A) |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 library |
| | networking fund, Missouri public television broadcasting |
| | corporation special fund and Missouri historic preservation |
| | revolving fund. |
| 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. |
| 143.391. | Share of nonresident estate, trust, or beneficiary in income from |
| | Missouri sources. |
| 143.401. | General treatment of partners and partnerships. |
| 143.411. | Resident partner modifications--nonresident partners, composite |
| | returns--withholding required, when, amount. |
| 143.421. | Nonresident partner--adjusted gross income from Missouri sources. |
| 143.431. | Missouri taxable income and tax. |
| 143.441. | Corporation defined. |
| 143.451. | Division of interstate income--definitions. |
| 143.461. | Elective division of income. |
| 143.471. | Small business corporation--composite returns--withholding required, |
| | when, how determined--banking S corporation shareholder allowed |
| | pro rata share of certain tax credits, when--pro rata share of |
| | certain tax credits for S corporations that are associations--pro |
| | rata share of certain tax credits for S corporations that are |
| | credit institutions. |
| 143.481. | Persons required to make returns of income. |
| 143.491. | Returns by husband and wife. |
| 143.501. | Returns by fiduciary and partnership. |
| 143.511. | Time and place for filing returns and paying tax, exception. |
| 143.521. | Declarations of estimated tax. |
| 143.531. | Time for filing declaration of estimated tax. |
| 143.541. | Payments of estimated tax. |
| 143.551. | Extension of time for filing and payment. |
| 143.561. | Signing of returns and other documents. |
| 143.571. | Requirements--returns, notices, records, and statements. |
| 143.581. | Partnership returns. |
| 143.591. | Information returns. |
| 143.601. | Report of change in federal taxable income. |
| 143.611. | Examination of return. |
| 143.621. | Assessment final if no protest. |
| 143.631. | Protest by taxpayer, effect of--request for informal hearing--payment |
| | under protest, written statement required, content--receipt of |
| | deposit, duties of director--request for return of deposit, when, |
| | effect. |
| 143.641. | Notice of determination after protest. |
| 143.651. | Action of director of revenue final--review. |
| 143.661. | Burden of proof on taxpayer, exceptions. |
| 143.671. | Evidence of related federal determination admissible, when. |
| 143.681. | Mathematical error. |
| 143.691. | Waiver of restriction. |
| 143.701. | Assessment of tax. |
| 143.711. | Limitations on assessment. |
| 143.721. | Recovery of erroneous refund. |
| 143.731. | Interest on underpayments. |
| 143.741. | Failure to file tax returns. |
| 143.751. | Failure to pay tax. |
| 143.761. | Failure to pay estimated income tax. |
| 143.771. | Additions treated as tax. |
| 143.773. | Penalty for filing incomplete or misleading return--procedure. |
| 143.781. | Authority to make credits or refunds--authority to make setoffs for |
| | debts owed to state agencies. |
| 143.782. | Definitions. |
| 143.783. | Debt requirement, exception--revenue department's priority--setoff |
| | in addition to other remedies. |
| 143.784. | Debt owed to state agency, setoff procedure--contesting setoff, |
| | taxpayer's rights, how waived--joint returns only one taxpayer |
| | liable for setoff, procedure--deposit of funds--reciprocal |
| | agreements with other state. |
| 143.785. | Hearing before agency requesting setoff to determine validity of |
| | claim, when--appeal. |
| 143.786. | Setoff finalization procedure--refund deemed granted, when--excess |
| | over setoff paid to taxpayer--interest on escrow account deposited. |
| 143.787. | Director's duties, forms--rules and regulations, procedure. |
| 143.788. | Confidential information, disclosure by department, when, |
| | exception--limitation on use, violation, penalties. |
| 143.790. | Unpaid health care services to hospitals or health care providers, |
| | claim may be made on debtor's tax refund--remainder to be debt of |
| | department of health and senior services. |
| 143.791. | Abatements. |
| 143.801. | Limitations on credit or refund. |
| 143.811. | Interest on overpayment. |
| 143.821. | Refund claim. |
| 143.831. | Notice of director's action. |
| 143.841. | Protest of denied claim. |
| 143.851. | Timely mailing. |
| 143.861. | Collection procedures. |
| 143.871. | Income tax claim of other states. |
| 143.881. | Transferees. |
| 143.891. | Jeopardy assessments. |
| 143.901. | Bankruptcy or receivership, claims for deficiency. |
| 143.902. | Liens on property, notice to taxpayer, duration--effect--improperly |
| | filed liens, notice to director, contents--release of lien, |
| | procedure--fees--duties of director. |
| 143.903. | Unexpected court or administrative hearing decision shall apply only |
| | after most recently ended tax period imposed by chapters 143 and |
| | 144--unexpected, defined. |
| 143.911. | Attempt to evade or defeat tax, penalty. |
| 143.921. | Failure to collect or pay over tax, penalty. |
| 143.931. | Failure to file return, supply information, pay tax, penalty. |
| 143.941. | False statements, penalty. |
| 143.946. | Prior conviction, effect of. |
| 143.951. | Limitations. |
| 143.961. | Rules and regulations. |
| 143.971. | Returns and forms. |
| 143.986. | Closing agreements. |
| 143.991. | Armed forces relief provision. |
| 143.996. | Prohibition of legislator representation. |
| 143.997. | Income excluded by statute or rule held invalid by supreme court, |
| | no deficiency to be charged. |
| 143.998. | Tax return to contain number assigned by director to school |
| | district. |
| 143.999. | Exclusion of employer contributions to individual medical accounts |
| | --requirements for eligibility of exclusion--rules, procedure. |
| 143.1000. | Funding--income tax refund, designating authorized amount, |
| | when--contributions. |
| 143.1001. | Taxpayers, individuals or corporations may designate tax refund as |
| | contribution to veterans' trust fund--amount--procedure--director of |
| | revenue's duties--collection costs allowed--list of contributors |
| | --confidentiality, violation, penalty--exception. |
| 143.1002. | Tax refund credited to home delivered meals trust fund--contributions |
| | accepted--director of revenue to transfer contributions, trust fund |
| | created--state treasurer to administer fund. |
| 143.1003. | Tax refund may be credited to national guard trust fund--director's |
| | duties--penalty for release of information. |
| 143.1004. | Tax refund may be designated to the Missouri military family relief |
| | fund--sunset provision. |
| 143.1005. | Income tax refunds, designation of a portion of to certain charitable |
| | organizations--transfer of contributions, procedure. |
| 143.1006. | Childhood lead testing fund--refund donation designation. |
| 143.1007. | Missouri public health services fund, tax refund may be |
| | designated--director of revenue duties. |
| 143.1008. | After-school retreat reading and assessment grant program fund, tax |
| | refund contribution may be designated--director's duties. |
| 143.1010. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 143.1011. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 143.1012. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 143.1020. | Designation of state tax refund to general revenue--transfer of |
| | contributions. |
| 143.1025. | Workers memorial fund, tax refund contribution may be |
| | designated--director's duties. |
Missouri General Assembly