Missouri
Chapter 143
168 entries
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143.005. Sections 143.181 and 143.471 effective date.
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143.009. Effective date.
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143.011. Resident individuals — tax rates — rate reductions, when.
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143.021. Tax determined by rates in section 143.011 — no tax on taxable income, when.
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143.022. Deduction for business income — business income defined — increase in percentage of subtraction, when.
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143.031. Combined return of husband and wife.
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143.041. Nonresident individual — inapplicable to out-of-state businesses and employees, when.
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143.051. Part-year resident.
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143.061. Fiduciaries.
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143.071. Corporations — inapplicable to out-of-state businesses, when.
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143.081. Credit for income tax paid to another state.
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143.091. Meaning of terms.
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143.101. Definitions.
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143.111. Missouri taxable income.
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143.113. Deduction for health insurance costs of self-employed individuals, rules.
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143.114. Deduction for sales or exchanges of employer securities to a qualified Missouri employee st…
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143.118. Health care sharing ministry deduction — rulemaking authority.
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143.119. Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision.
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143.121. Missouri adjusted gross income.
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143.123. Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.
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143.124. Annuities, pensions, retirement benefits, or retirement allowances provided by state, Unite…
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143.125. Social Security benefits income tax exemption — amount — rulemaking authority.
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143.127. Deduction for restitution received by victims of National Socialist (Nazi) persecution.
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143.131. Missouri standard deduction, when used, amount.
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143.141. Itemized deductions, when authorized, how computed.
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143.143. Provisions of sections 143.131 and 143.141 effective, when.
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143.151. Missouri personal exemptions.
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143.161. Missouri dependency exemptions.
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143.171. Federal income tax deduction, amount, corporate and individual taxpayers.
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143.173. Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date.
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143.174. Tax deduction for compensation received as an active duty military member.
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143.175. Military personnel, reserves and inactive duty training, deduction, amount.
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143.177. Missouri working family tax credit act — definitions — tax credit for percentage of federal…
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143.181. Missouri nonresident adjusted gross income.
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143.183. Professional athletes and entertainers, state income tax revenues from nonresidents — trans…
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143.191. Employer to withhold tax from wages — armed services, withholding from wages or retirement …
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143.201. Information statement for employee.
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143.211. Credit for tax withheld.
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143.221. Employer's return and payment of tax withheld.
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143.225. Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — u…
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143.241. Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities.
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143.251. Employer's failure to withhold.
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143.261. Compensation.
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143.265. Retirement income, withholding authorized, when.
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143.271. Period for computation of taxable income.
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143.281. Methods of accounting.
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143.291. Adjustments.
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143.301. Transitional adjustments.
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143.311. Missouri taxable income and tax.
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143.321. Exempt associations, trusts, and organizations.
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143.331. Resident estate or trust defined.
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143.341. Missouri taxable income of resident estate or trust.
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143.351. Fiduciary adjustment.
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143.361. Credit for income tax paid to another state.
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143.371. Nonresident estate or trust defined.
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143.381. Missouri taxable income of nonresident estate or trust.
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143.391. Share of nonresident estate, trust, or beneficiary in income from Missouri sources.
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143.401. General treatment of partners and partnerships.
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143.411. Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount.
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143.421. Nonresident partner — adjusted gross income from Missouri sources.
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143.425. Federal adjustments due to audit, IRS actions, or amended federal tax returns — definitions…
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143.431. Missouri taxable income and tax.
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143.433. No corporate income tax return or other document filing required, when.
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143.436. SALT parity act — definitions — affected business entity tax, certain partnerships and S co…
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143.441. Corporation defined — corporate tax inapplicable, when.
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143.451. Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned.
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143.455. Taxable income, what constitutes — definitions — taxable in another state, when — rents and…
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143.461. Elective division of income.
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143.471. S corporations, shareholders — composite returns — withholding required, when, how determin…
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143.481. Persons required to make returns of income.
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143.491. Returns by husband and wife.
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143.501. Returns by fiduciary and partnership.
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143.511. Time and place for filing returns and paying tax, exception.
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143.521. Declarations of estimated tax.
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143.531. Time for filing declaration of estimated tax.
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143.541. Payments of estimated tax.
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143.551. Extension of time for filing and payment.
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143.561. Signing of returns and other documents.
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143.571. Requirements — returns, notices, records, and statements.
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143.581. Partnership returns.
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143.591. Information returns.
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143.601. Report of change in federal taxable income.
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143.611. Examination of return.
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143.621. Assessment final if no protest.
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143.631. Protest by taxpayer, effect of — request for informal hearing — payment under protest, writ…
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143.641. Notice of determination after protest.
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143.651. Action of director of revenue final — review.
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143.661. Burden of proof on taxpayer, exceptions.
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143.671. Evidence of related federal determination admissible, when.
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143.681. Mathematical error.
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143.691. Waiver of restriction.
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143.701. Assessment of tax.
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143.711. Limitations on assessment.
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143.721. Recovery of erroneous refund.
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143.731. Interest on underpayments.
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143.732. Penalties for delayed payments or underpayments of individual tax liability not assessed fo…
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143.741. Failure to file tax returns.
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143.751. Failure to pay tax.
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143.761. Failure to pay estimated income tax.
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143.771. Additions treated as tax.
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143.773. Penalty for filing incomplete or misleading return — procedure.
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143.781. Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies.
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143.782. Definitions.
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143.783. Debt requirement, exception — revenue department's priority — setoff in addition to other remedies.
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143.784. Debt owed to state agency, setoff procedure — contesting setoff, taxpayer's rights, how wai…
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143.785. Hearing before agency requesting setoff to determine validity of claim, when — appeal.
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143.786. Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited.
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143.787. Director's duties, forms — rules and regulations, procedure.
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143.788. Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.
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143.790. Unpaid health care services to hospitals or health care providers, claim may be made on deb…
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143.791. Abatements.
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143.801. Limitations on credit or refund.
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143.811. Interest on overpayment.
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143.821. Refund claim.
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143.831. Notice of director's action.
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143.841. Protest of denied claim.
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143.851. Timely mailing.
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143.861. Collection procedures.
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143.871. Income tax claim of other states.
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143.881. Transferees.
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143.891. Jeopardy assessments.
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143.901. Bankruptcy or receivership, claims for deficiency.
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143.902. Liens on property, notice to taxpayer, duration — effect — improperly filed liens, notice t…
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143.903. Unexpected court or administrative hearing decision shall apply only after most recently en…
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143.911. Attempt to evade or defeat tax, penalty.
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143.921. Failure to collect or pay over tax, penalty.
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143.931. Failure to file return, supply information, pay tax, penalty.
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143.941. False statements, penalty.
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143.946. Prior conviction, effect of.
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143.951. Limitations.
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143.961. Rules and regulations.
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143.971. Returns and forms.
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143.980. Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief.
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143.986. Closing agreements.
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143.991. Armed Forces relief provision — Christopher J.
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143.996. Prohibition of legislator representation.
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143.997. Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged.
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143.998. Tax return to contain number assigned by director to school district.
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143.999. Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure.
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143.1000. Funding — income tax refund, designating authorized amount, when — contributions.
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143.1001. Taxpayers, individuals or corporations may designate tax refund as contribution to veteran…
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143.1002. Tax refund credited to home delivered meals trust fund — contributions accepted — director…
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143.1003. Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information.
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143.1004. Tax refund may be designated to the Missouri military family relief fund.
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143.1005. Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure.
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143.1006. Childhood lead testing fund — refund donation designation.
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143.1008. After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision.
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143.1009. Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision.
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143.1013. American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision.
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143.1014. Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision.
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143.1015. Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties.
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143.1016. Organ Donor Program fund, designation of refund permitted — director's duties.
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143.1017. Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision.
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143.1020. Designation of state tax refund to general revenue — transfer of contributions.
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143.1025. Workers memorial fund, tax refund contribution may be designated — director's duties.
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143.1026. Sahara's law — pediatric cancer research donation — fund created — sunset provision.
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143.1027. Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties.
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143.1028. Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation.
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143.1029. Soldiers Memorial Military Museum in St.
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143.1032. Missouri medal of honor fund tax refund designation.
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143.1100. Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset.
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143.1150. First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
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143.1160. Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
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143.1170. Foster parent tax deduction — definitions — amount — procedure — rulemaking authority.
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143.2100. Definitions — report, contents — rulemaking authority.
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143.2105. Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure.
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143.2110. Income tax deduction for cargo — amount, claiming procedure.
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143.2115. Definitions — income tax deduction for increased qualified trade activities or capital inv…