143.101. Definitions.
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/mo/chapter-143/143-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
143.101. Definitions. — 1. "Resident" means an individual who is domiciled in this state, unless he
(1)maintains no permanent place of abode in this state,
(2)does maintain a permanent place of abode elsewhere, and
(3)spends in the aggregate not more than thirty days of the taxable year in this state; or who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.
2. "Nonresident" means an individual who is not a resident of this state.
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(L. 1972 S.B. 549)
Effective 1-1-73, see § 143.109