Missouri Revised Statutes

Chapter 143
Income Tax

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Rsmo Number Section Description
Chapter Cross Reference
Awards may be denied or reduced in certain cases, 136.315
Bad check, passing in payment of taxes, penalty, 139.235
Cashiers checks, certified checks or money orders required for payment of taxes when, 139.235
Credit cards accepted for payment of taxes and fees by department of revenue, charge for card use, when, 32.063
Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
Employer failing to pay withholding, notice by director of revenue, procedure to pay, failure to comply deemed failure to pay with intent to defraud, 32.052
Exemption from state taxes, retirement benefits, cities, 71.207
Exemptions, higher education loan authority, 173.415, 173.440
Limited liability companies, classification and treatment, 347.187
Litigation expenses may be allowed in certain tax cases, when, 136.315
Military service, extensions and exemptions, 41.950
Research expenses, tax credit for, 620.1039
Subordination of certain tax liens to child support liens, when, 454.522
Tax amnesty, 32.375 to 32.383
Transient employers to post registration with revenue for income tax withholding, violations, penalty, 285.234
143.005 Sections 143.181 and 143.471 effective date.
143.009. Effective date.
   
IMPOSITION OF TAX
143.011. Resident individuals--tax rates.
143.021. Tax determined by rates in Section 143.011.
143.022. Deduction for business income--business income defined--increase in percentage of subtraction, when.
143.031. Combined return of husband and wife.
143.041. Nonresident individual--inapplicable to out-of-state businesses and employees, when.
143.051. Part-year resident.
143.061. Fiduciaries.
143.071. Corporations--inapplicable to out-of-state businesses, when.
143.081. Credit for income tax paid to another state.
143.091. Meaning of terms.
143.101. Definitions.
   
CONTINGENT CORPORATE INCOME TAX AND RESTRICTION UPON DEDUCTIONS
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.
   
COMPUTATION OF RESIDENT INDIVIDUAL INCOME
143.111. Missouri taxable income.
143.113. Deduction for health insurance costs of self-employed individuals, rules.
143.114. Deduction for sales or exchanges of employer securities to a qualified Missouri employee stock ownership plan--information provided to former employees upon separation.
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.
143.123. 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 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.
143.173. Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date.
143.174. Tax deduction for compensation received as an active duty military member.
   
COMPUTATION OF NONRESIDENT INDIVIDUAL INCOME
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.
   
WITHHOLDING OF TAX
143.191. Employer to withhold tax from wages--armed services, withholding from wages or retirement--federal civil service retirement, withholding authorized, when--inapplicable to out-of-state businesses, 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.
   
ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
143.271. Period for computation of taxable income.
143.281. Methods of accounting.
143.291. Adjustments.
143.301. Transitional adjustments.
   
ESTATES, TRUSTS, AND BENEFICIARIES--GENERALLY
143.311. Missouri taxable income and tax.
143.321. Exempt associations, trusts, and organizations.
   
ESTATES, TRUSTS, AND BENEFICIARIES, RESIDENT
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.
   
ESTATES, TRUSTS, AND BENEFICIARIES, NONRESIDENT
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.
   
PARTNERS AND PARTNERSHIPS
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.
   
CORPORATIONS
143.431. Missouri taxable income and tax.
143.441. Corporation defined--corporate tax inapplicable, when.
143.451. Taxable income to include all income within this state--definitions--intrastate business, report of income, when--deductions, how apportioned.
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.
   
RETURNS, DECLARATIONS, AND PAYMENTS
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.
   
DEFICIENCIES
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.
   
ADDITIONS TO TAX AND PENALTIES
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.
   
CREDITS AND REFUNDS
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.
   
MISCELLANEOUS ENFORCEMENT PROVISIONS
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.
   
CRIMINAL OFFENSES
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.
   
POWERS OF DIRECTOR OF REVENUE
143.961. Rules and regulations.
143.971. Returns and forms.
143.986. Closing agreements.
   
MISCELLANEOUS
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.
   
REFUND DONATIONS
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.
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--sunset provision.
143.1009. Breast cancer awareness trust fund, designation of tax refund permitted--director's duties--sunset provision.
143.1013. American Red Cross trust fund, refund donation to--fund created--director's duties--sunset provision.
143.1014. Puppy protection trust fund, refund donation to--fund created, use of moneys--director's duties--sunset provision.
143.1015. Foster care and adoptive parents recruitment and retention fund, refund donation to--director's duties--sunset provision.
143.1016. Organ Donor Program fund, designation of refund permitted--director's duties--sunset provision.
143.1017. Developmental disabilities waiting list equity trust fund, refund donation to--fund created--director's duties--sunset provision.
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.
143.1026. Sahara's law--pediatric cancer research donation--fund created--sunset provision.
143.1027. Missouri National Guard Foundation Fund, tax refund contribution may be designated--fund created--director's duties.
   
INCOME TAX DEDUCTIONS--JOB CREATION
143.1100. Bring jobs home act--definitions--income tax deduction allowed, amount--restrictions--rulemaking authority--sunset.
   
INCOME TAX DEDUCTIONS--TRANSPORTATION FACILITIES
143.2100. Definitions--report, contents--rulemaking authority.
143.2105. Definitions--income tax deduction for port cargo volume increase, calculation--claiming procedure.
143.2110. Income tax deduction for cargo--amount, claiming procedure.
143.2115. Definitions--income tax deduction for increased qualified trade activities or capital investment for trade activities--amount, claiming procedure, exclusions--aggregation of claims--recapture--guidelines.

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