Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 143 - Income Tax

Section 143.021 - Tax determined by rates in section 143.011 — no tax on taxable income, when. - Effective - 02 Jan 2023, 2 histories 143.021. Tax determined...

Section 143.022 - Deduction for business income — business income defined — increase in percentage of subtraction, when. - Effective - 01 Jan 2019, 2 histories 143.022. Deduction for...

Section 143.031 - Combined return of husband and wife. - Effective - 01 Jan 1973 143.031. Combined return of husband...

Section 143.041 - Nonresident individual — inapplicable to out-of-state businesses and employees, when. - Effective - 28 Aug 2014 143.041. Nonresident individual — inapplicable...

Section 143.051 - Part-year resident. - Effective - 01 Jan 1973 143.051. Part-year resident. — 1....

Section 143.061 - Fiduciaries. - Effective - 01 Jan 1973 143.061. Fiduciaries. — A tax...

Section 143.071 - Corporations — inapplicable to out-of-state businesses, when. - Effective - 28 Aug 2018, 2 histories 143.071. Corporations —...

Section 143.081 - Credit for income tax paid to another state. - Effective - 28 Aug 2022, 2 histories 143.081. Credit for...

Section 143.091 - Meaning of terms. - Effective - 01 Jan 1990 143.091. Meaning of terms. —...

Section 143.101 - Definitions. - Effective - 01 Jan 1973 143.101. Definitions. — 1. "Resident"...

Section 143.111 - Missouri taxable income. - Effective - 28 Aug 1999 143.111. Missouri taxable income. —...

Section 143.113 - Deduction for health insurance costs of self-employed individuals, rules. - Effective - 28 Aug 1999 143.113. Deduction for health insurance...

Section 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. - Effective - 14 Oct 2016 *143.114. Deduction for sales or...

Section 143.118 - Health care sharing ministry deduction — rulemaking authority. - Effective - 28 Aug 2007 143.118. Health care sharing ministry...

Section 143.119 - Federal health insurance deduction, state tax credit — rulemaking authority — sunset provision. - Effective - 28 Aug 2022, 2 histories 143.119. Federal health...

Section 143.121 - Missouri adjusted gross income. - Effective - 28 Aug 2021, 10 histories 143.121. Missouri adjusted...

Section 143.123 - Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period. - Effective - 14 Jun 1989 143.123. Taxes on annuities, pensions...

Section 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 Miss... - Effective - 28 Aug 2021, 3 histories 143.124. Annuities, pensions,...

Section 143.125 - Social Security benefits income tax exemption — amount — rulemaking authority. - Effective - 28 Aug 2007 143.125. Social Security benefits income...

Section 143.127 - Deduction for restitution received by victims of National Socialist (Nazi) persecution. - Effective - 28 Aug 2000 143.127. Deduction for restitution received...

Section 143.131 - Missouri standard deduction, when used, amount. - Effective - 01 Jan 1990 143.131. Missouri standard deduction, when...

Section 143.141 - Itemized deductions, when authorized, how computed. - Effective - 01 Jan 1993 143.141. Itemized deductions, when authorized,...

Section 143.143 - Provisions of sections 143.131 and 143.141 effective, when. - Effective - 28 Aug 1977 143.143. Provisions of sections 143.131...

Section 143.151 - Missouri personal exemptions. - Effective - 01 Jan 2019, 2 histories 143.151. Missouri personal...

Section 143.161 - Missouri dependency exemptions. - Effective - 01 Jan 2019, 2 histories 143.161. Missouri dependency...

Section 143.171 - Federal income tax deduction, amount, corporate and individual taxpayers. - Effective - 01 Jul 2021, 4 histories 143.171. Federal income...

Section 143.173 - Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date. - Effective - 28 Aug 2012, 2 histories 143.173. Tax deduction...

Section 143.174 - Tax deduction for compensation received as an active duty military member. - Effective - 28 Aug 2016 143.174. Tax deduction for compensation...

Section 143.175 - Military personnel, reserves and inactive duty training, deduction, amount. - Effective - 28 Aug 2018 143.175. Military personnel, reserves and...

Section 143.177 - Missouri working family tax credit act — definitions — tax credit for percentage of federal earned income tax credit — department duties — annual report — rulemaking authority. - Effective - 01 Jan 2023 143.177. Missouri working family tax...

Section 143.181 - Missouri nonresident adjusted gross income. - Effective - 01 Jul 2003 143.181. Missouri nonresident adjusted gross...

Section 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 tel... - Effective - 28 Aug 2018, 5 histories 143.183. Professional athletes...

Section 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. - Effective - 28 Aug 2015, 2 histories 143.191. Employer to...

Section 143.201 - Information statement for employee. - Effective - 01 Jan 1973 143.201. Information statement for employee....

Section 143.211 - Credit for tax withheld. - Effective - 01 Jan 1973 143.211. Credit for tax withheld....

Section 143.221 - Employer's return and payment of tax withheld. - Effective - 28 Aug 2016, 2 histories 143.221. Employer's return...

Section 143.225 - Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment penalty, exceptions — electronic funds payment system authorized. - Effective - 01 Jul 2003 143.225. Quarter-monthly remittance, when —...

Section 143.241 - Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities. - Effective - 28 Aug 2004 143.241. Employer's and corporate officer's...

Section 143.251 - Employer's failure to withhold. - Effective - 01 Jan 1973 143.251. Employer's failure to withhold....

Section 143.261 - Compensation. - Effective - 01 Jan 1973 143.261. Compensation. — For every...

Section 143.265 - Retirement income, withholding authorized, when. - Effective - 01 Jan 1989 143.265. Retirement income, withholding authorized,...

Section 143.271 - Period for computation of taxable income. - Effective - 01 Jan 1973 143.271. Period for computation of...

Section 143.281 - Methods of accounting. - Effective - 01 Jan 1973 143.281. Methods of accounting. —...

Section 143.291 - Adjustments. - Effective - 01 Jan 1973 143.291. Adjustments. — In computing...

Section 143.301 - Transitional adjustments. - Effective - 01 Jan 1973 143.301. Transitional adjustments. — The...

Section 143.311 - Missouri taxable income and tax. - Effective - 01 Jan 1973 143.311. Missouri taxable income and...

Section 143.321 - Exempt associations, trusts, and organizations. - Effective - 01 Jan 1973 143.321. Exempt associations, trusts, and...

Section 143.331 - Resident estate or trust defined. - Effective - 28 Aug 2000 143.331. Resident estate or trust...

Section 143.341 - Missouri taxable income of resident estate or trust. - Effective - 01 Jan 1973 143.341. Missouri taxable income of...

Section 143.351 - Fiduciary adjustment. - Effective - 01 Jan 1973 143.351. Fiduciary adjustment. — 1....

Section 143.361 - Credit for income tax paid to another state. - Effective - 01 Jan 1973 143.361. Credit for income tax...

Section 143.371 - Nonresident estate or trust defined. - Effective - 01 Jan 1973 143.371. Nonresident estate or trust...

Section 143.381 - Missouri taxable income of nonresident estate or trust. - Effective - 01 Jan 1973 143.381. Missouri taxable income of...

Section 143.391 - Share of nonresident estate, trust, or beneficiary in income from Missouri sources. - Effective - 01 Jan 1973 143.391. Share of nonresident estate,...

Section 143.401 - General treatment of partners and partnerships. - Effective - 01 Jan 1973 143.401. General treatment of partners...

Section 143.411 - Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount. - Effective - 20 May 1997 143.411. Resident partner modifications —...

Section 143.421 - Nonresident partner — adjusted gross income from Missouri sources. - Effective - 01 Jan 1973 143.421. Nonresident partner — adjusted...

Section 143.425 - Federal adjustments due to audit, IRS actions, or amended federal tax returns — definitions — reporting requirements — audited partnerships, duties — additional taxes assessed, when — estimated payments — rulemaking authority. - Effective - 28 Aug 2020 143.425. Federal adjustments due to...

Section 143.431 - Missouri taxable income and tax. - Effective - 28 Aug 2018, 2 histories 143.431. Missouri taxable...

Section 143.433 - No corporate income tax return or other document filing required, when. - Effective - 28 Aug 2018 143.433. No corporate income tax...

Section 143.436 - SALT parity act — definitions — affected business entity tax, certain partnerships and S corporations — nonresident members — reporting — tax credits — election to become affected business entity — rules. - Effective - 28 Aug 2022 143.436. SALT parity act —...

Section 143.441 - Corporation defined — corporate tax inapplicable, when. - Effective - 28 Aug 2020, 2 histories 143.441. Corporation defined...

Section 143.451 - Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned. - Effective - 28 Aug 2018, 3 histories 143.451. Taxable income...

Section 143.455 - Taxable income, what constitutes — definitions — taxable in another state, when — rents and royalties — sale of tangible personal property — transportation services — deductions — S corporations. - Effective - 28 Aug 2018 143.455. Taxable income, what constitutes...

Section 143.461 - Elective division of income. - Effective - 28 Aug 2018, 2 histories 143.461. Elective division...

Section 143.471 - S corporations, shareholders — composite returns — withholding required, when, how determined — pro rata share of certain tax credits for banking S corporations, S corporations that are associations, or credit institutions. - Effective - 28 Aug 2018, 2 histories 143.471. S corporations,...

Section 143.481 - Persons required to make returns of income. - Effective - 28 Aug 2003 143.481. Persons required to make...

Section 143.491 - Returns by husband and wife. - Effective - 01 Jan 1973 143.491. Returns by husband and...

Section 143.501 - Returns by fiduciary and partnership. - Effective - 01 Jan 1973 143.501. Returns by fiduciary and...

Section 143.511 - Time and place for filing returns and paying tax, exception. - Effective - 31 Dec 1994 143.511. Time and place for...

Section 143.521 - Declarations of estimated tax. - Effective - 28 Aug 1998 143.521. Declarations of estimated tax....

Section 143.531 - Time for filing declaration of estimated tax. - Effective - 01 Jan 1990 143.531. Time for filing declaration...

Section 143.541 - Payments of estimated tax. - Effective - 01 Jan 1973 143.541. Payments of estimated tax....

Section 143.551 - Extension of time for filing and payment. - Effective - 01 Jan 1973 143.551. Extension of time for...

Section 143.561 - Signing of returns and other documents. - Effective - 01 Jan 1973 143.561. Signing of returns and...

Section 143.571 - Requirements — returns, notices, records, and statements. - Effective - 01 Jan 1973 143.571. Requirements — returns, notices,...

Section 143.581 - Partnership returns. - Effective - 01 Jan 1973 143.581. Partnership returns. — Every...

Section 143.591 - Information returns. - Effective - 28 Aug 2016, 2 histories 143.591. Information returns....

Section 143.601 - Report of change in federal taxable income. - Effective - 01 Jan 1973 143.601. Report of change in...

Section 143.611 - Examination of return. - Effective - 01 Jan 1973 143.611. Examination of return. —...

Section 143.621 - Assessment final if no protest. - Effective - 01 Jan 1984 143.621. Assessment final if no...

Section 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. - Effective - 28 Aug 1996 143.631. Protest by taxpayer, effect...

Section 143.641 - Notice of determination after protest. - Effective - 01 Jan 1973 143.641. Notice of determination after...

Section 143.651 - Action of director of revenue final — review. - Effective - 28 Aug 1978 143.651. Action of director of...

Section 143.661 - Burden of proof on taxpayer, exceptions. - Effective - 28 Aug 1978 143.661. Burden of proof on...

Section 143.671 - Evidence of related federal determination admissible, when. - Effective - 28 Aug 1978 143.671. Evidence of related federal...

Section 143.681 - Mathematical error. - Effective - 01 Jan 1973 143.681. Mathematical error. — In...

Section 143.691 - Waiver of restriction. - Effective - 01 Jan 1973 143.691. Waiver of restriction. —...

Section 143.701 - Assessment of tax. - Effective - 28 Aug 1978 143.701. Assessment of tax. —...

Section 143.711 - Limitations on assessment. - Effective - 01 Jan 1973 143.711. Limitations on assessment. —...

Section 143.721 - Recovery of erroneous refund. - Effective - 01 Jan 1973 143.721. Recovery of erroneous refund....

Section 143.731 - Interest on underpayments. - Effective - 28 Aug 1988 143.731. Interest on underpayments. —...

Section 143.732 - Penalties for delayed payments or underpayments of individual tax liability not assessed for tax year 2018, when, interest — rulemaking — sunset provision. - Effective - 11 Jul 2019 143.732. Penalties for delayed payments...

Section 143.741 - Failure to file tax returns. - Effective - 01 Jan 1973 143.741. Failure to file tax...

Section 143.751 - Failure to pay tax. - Effective - 28 Aug 1998 143.751. Failure to pay tax....

Section 143.761 - Failure to pay estimated income tax. - Effective - 01 Jan 1989 143.761. Failure to pay estimated...

Section 143.771 - Additions treated as tax. - Effective - 01 Jan 1973 143.771. Additions treated as tax....

Section 143.773 - Penalty for filing incomplete or misleading return — procedure. - Effective - 28 Aug 1984 143.773. Penalty for filing incomplete...

Section 143.781 - Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies. - Effective - 01 Jul 1993 143.781. Authority to make credits...

Section 143.782 - Definitions. - Effective - 28 Aug 2014, 2 histories 143.782. Definitions. —...

Section 143.783 - Debt requirement, exception — revenue department's priority — setoff in addition to other remedies. - Effective - 28 Aug 1984 143.783. Debt requirement, exception —...

Section 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. - Effective - 28 Aug 1994 143.784. Debt owed to state...

Section 143.785 - Hearing before agency requesting setoff to determine validity of claim, when — appeal. - Effective - 28 Aug 1984 143.785. Hearing before agency requesting...

Section 143.786 - Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited. - Effective - 01 Jul 1993 143.786. Setoff finalization procedure —...

Section 143.787 - Director's duties, forms — rules and regulations, procedure. - Effective - 28 Aug 1995 143.787. Director's duties, forms —...

Section 143.788 - Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties. - Effective - 16 Mar 1982 143.788. Confidential information, disclosure by...

Section 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. - Effective - 28 Aug 2014, 2 histories 143.790. Unpaid health...

Section 143.791 - Abatements. - Effective - 01 Jan 1973 143.791. Abatements. — The director...

Section 143.801 - Limitations on credit or refund. - Effective - 28 Aug 2015 143.801. Limitations on credit or...

Section 143.811 - Interest on overpayment. - Effective - 01 Jul 2019, 5 histories 143.811. Interest on...

Section 143.821 - Refund claim. - Effective - 28 Aug 1988 143.821. Refund claim. — Every...

Section 143.831 - Notice of director's action. - Effective - 01 Jan 1984 143.831. Notice of director's action....

Section 143.841 - Protest of denied claim. - Effective - 28 Aug 1988 143.841. Protest of denied claim....

Section 143.851 - Timely mailing. - Effective - 01 Jan 1973 143.851. Timely mailing. — If...

Section 143.861 - Collection procedures. - Effective - 01 Jan 1973 143.861. Collection procedures. — 1....

Section 143.871 - Income tax claim of other states. - Effective - 01 Jan 1973 143.871. Income tax claim of...

Section 143.881 - Transferees. - Effective - 01 Jan 1973 143.881. Transferees. — 1. The...

Section 143.891 - Jeopardy assessments. - Effective - 28 Aug 1978 143.891. Jeopardy assessments. — 1....

Section 143.901 - Bankruptcy or receivership, claims for deficiency. - Effective - 28 Aug 1978 143.901. Bankruptcy or receivership, claims...

Section 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. - Effective - 28 Aug 1992 143.902. Liens on property, notice...

Section 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. - Effective - 01 Oct 1990 143.903. Unexpected court or administrative...

Section 143.911 - Attempt to evade or defeat tax, penalty. - Effective - 28 Aug 1974 143.911. Attempt to evade or...

Section 143.921 - Failure to collect or pay over tax, penalty. - Effective - 28 Aug 1974 143.921. Failure to collect or...

Section 143.931 - Failure to file return, supply information, pay tax, penalty. - Effective - 28 Aug 1974 143.931. Failure to file return,...

Section 143.941 - False statements, penalty. - Effective - 28 Aug 1974 143.941. False statements, penalty. —...

Section 143.946 - Prior conviction, effect of. - Effective - 28 Aug 1974 143.946. Prior conviction, effect of....

Section 143.951 - Limitations. - Effective - 01 Jan 1973 143.951. Limitations. — Any prosecution...

Section 143.961 - Rules and regulations. - Effective - 01 Jan 1973 143.961. Rules and regulations. —...

Section 143.971 - Returns and forms. - Effective - 01 Jan 1973 143.971. Returns and forms. —...

Section 143.980 - Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suit, injunctive relief. - Effective - 28 Aug 2019 143.980. Citation of law —...

Section 143.986 - Closing agreements. - Effective - 01 Jan 1973 143.986. Closing agreements. — 1....

Section 143.991 - Armed Forces relief provision — Christopher J. Bosche memorial act. - Effective - 28 Aug 2020, 2 histories 143.991. Armed Forces...

Section 143.996 - Prohibition of legislator representation. - Effective - 01 Jan 1973 143.996. Prohibition of legislator representation....

Section 143.997 - Income excluded by statute or rule held invalid by supreme court, no deficiency to be charged. - Effective - 12 Jun 1990 143.997. Income excluded by statute...

Section 143.998 - Tax return to contain number assigned by director to school district. - Effective - 28 Aug 1977 143.998. Tax return to contain...

Section 143.999 - Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure. - Effective - 28 Aug 1995 143.999. Exclusion of employer contributions...

Section 143.1000 - Funding — income tax refund, designating authorized amount, when — contributions. - Effective - 28 Aug 1986 143.1000. Funding — income tax...

Section 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, violat... - Effective - 01 Jan 2017, 2 histories 143.1001. Taxpayers, individuals...

Section 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. - Effective - 28 Aug 2014 143.1002. Tax refund credited to...

Section 143.1003 - Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information. - Effective - 01 Jan 2017, 2 histories 143.1003. Tax refund...

Section 143.1004 - Tax refund may be designated to the Missouri military family relief fund. - Effective - 28 Aug 2011, 4 histories 143.1004. Tax refund...

Section 143.1005 - Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure. - Effective - 28 Aug 2006 143.1005. Income tax refunds, designation...

Section 143.1006 - Childhood lead testing fund — refund donation designation. - Effective - 28 Aug 2005 143.1006. Childhood lead testing fund...

Section 143.1008 - After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision. - Effective - 28 Aug 2007 143.1008. After-school retreat reading and...

Section 143.1009 - Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision. - Effective - 28 Aug 2012, 2 histories 143.1009. Breast cancer...

Section 143.1013 - American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision. - Effective - 28 Aug 2011 143.1013. American Red Cross trust...

Section 143.1014 - Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision. - Effective - 28 Aug 2011 143.1014. Puppy protection trust fund,...

Section 143.1015 - Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties. - Effective - 28 Aug 2018, 2 histories 143.1015. Foster care...

Section 143.1016 - Organ Donor Program fund, designation of refund permitted — director's duties. - Effective - 28 Aug 2017, 2 histories 143.1016. Organ Donor...

Section 143.1017 - Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision. - Effective - 28 Aug 2011 143.1017. Developmental disabilities waiting list...

Section 143.1020 - Designation of state tax refund to general revenue — transfer of contributions. - Effective - 01 Jul 2003 143.1020. Designation of state tax...

Section 143.1025 - Workers memorial fund, tax refund contribution may be designated — director's duties. - Effective - 28 Aug 2003 143.1025. Workers memorial fund, tax...

Section 143.1026 - Sahara's law — pediatric cancer research donation — fund created — sunset provision. - Effective - 28 Aug 2019, 2 histories 143.1026. Sahara's law...

Section 143.1027 - Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties. - Effective - 28 Aug 2014 143.1027. Missouri National Guard Foundation...

Section 143.1028 - Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation. - Effective - 28 Aug 2019 143.1028. Kansas City Regional Law...

Section 143.1029 - Soldiers Memorial Military Museum in St. Louis Fund tax refund designation. - Effective - 28 Aug 2019 143.1029. Soldiers Memorial Military Museum...

Section 143.1032 - Missouri medal of honor fund tax refund designation. - Effective - 28 Aug 2021 143.1032. Missouri medal of honor...

Section 143.1100 - Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset. - Effective - 28 Aug 2016 143.1100. Bring jobs home act...

Section 143.1150 - First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. - Effective - 28 Aug 2018 143.1150. First-time home buyer tax...

Section 143.1160 - Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. - Effective - 28 Aug 2020 143.1160. Long-term dignity savings account...

Section 143.1170 - Foster parent tax deduction — definitions — amount — procedure — rulemaking authority. - Effective - 28 Aug 2021 143.1170. Foster parent tax deduction...

Section 143.2100 - Definitions — report, contents — rulemaking authority. - Effective - 28 Aug 2016 143.2100. Definitions — report, contents...

Section 143.2105 - Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure. - Effective - 28 Aug 2016 143.2105. Definitions — income tax...

Section 143.2110 - Income tax deduction for cargo — amount, claiming procedure. - Effective - 28 Aug 2016 143.2110. Income tax deduction for...

Section 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. - Effective - 28 Aug 2016 143.2115. Definitions — income tax...

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Missouri Revised Statutes Title X - Taxation and Revenue Chapter 143 - Income Tax

Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 143 - Income Tax