Missouri Revised Statutes

Chapter 143
Income Tax

(View Entire Chapter)

August 28, 2013

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 (Repealed L. 2006 S.B. 678 A)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,
143.118. Health care sharing ministry deduction--rulemaking authority.
143.119. Federal health insurance deduction, state tax credit--rulemaking
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 (Repealed L. 2007 S.B. 613 Revision A)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, 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
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
143.172. (Repealed L. 2007 S.B. 613 Revision A)
143.173. Tax deduction for job creation by small businesses, definitions,
amount, procedure, sunset date.
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--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.
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,
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
143.999. Exclusion of employer contributions to individual medical
accounts--requirements for eligibility of exclusion--rules,
143.1000. Funding--income tax refund, designating authorized amount,
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
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
143.1009. Breast cancer awareness trust fund, designation of tax refund
permitted--director's duties--sunset provision.
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)
143.1013. 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
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

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