Chapter 143 - Income Tax

Section 143.005 Sections 143.181 and 143.471 effective date.
Section 143.009 Effective date.
Section 143.011 Resident individuals — tax rates.
Section 143.021 Tax determined by rates in Section 143.011.
Section 143.022 Deduction for business income — business income defined — increase in percentage of subtraction, when.
Section 143.031 Combined return of husband and wife.
Section 143.041 Nonresident individual — inapplicable to out-of-state businesses and employees, when.
Section 143.051 Part-year resident.
Section 143.061 Fiduciaries.
Section 143.071 Corporations — inapplicable to out-of-state businesses, when.
Section 143.081 Credit for income tax paid to another state.
Section 143.091 Meaning of terms.
Section 143.101 Definitions.
Section 143.111 Missouri taxable income.
Section 143.113 Deduction for health insurance costs of self-employed individuals, rules.
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.
Section 143.118 Health care sharing ministry deduction — rulemaking authority.
Section 143.119 Federal health insurance deduction, state tax credit — rulemaking authority.
Section 143.121 Missouri adjusted gross income.
Section 143.123 Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.
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 Missouri adjusted gross income.
Section 143.125 Social Security benefits income tax exemption — amount — rulemaking authority.
Section 143.127 Deduction for restitution received by victims of National Socialist (Nazi) persecution.
Section 143.131 Missouri standard deduction, when used, amount.
Section 143.141 Itemized deductions, when authorized, how computed.
Section 143.143 Provisions of sections 143.131 and 143.141 effective, when.
Section 143.151 Missouri personal exemptions.
Section 143.161 Missouri dependency exemptions.
Section 143.171 Federal income tax deduction, amount, corporate and individual taxpayers.
Section 143.173 Tax deduction for job creation by small businesses, definitions, amount, procedure, sunset date.
Section 143.174 Tax deduction for compensation received as an active duty military member.
Section 143.175 Military personnel, reserves and inactive duty training, deduction, amount.
Section 143.181 Missouri nonresident adjusted gross income.
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 television broadcasting corporation special fund and Missouri historic preservation revolving fund.
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.
Section 143.201 Information statement for employee.
Section 143.211 Credit for tax withheld.
Section 143.221 Employer's return and payment of tax withheld.
Section 143.225 Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment penalty, exceptions — electronic funds payment system authorized.
Section 143.241 Employer's and corporate officer's liability for withheld taxes — sale of business, liabilities.
Section 143.251 Employer's failure to withhold.
Section 143.261 Compensation.
Section 143.265 Retirement income, withholding authorized, when.
Section 143.271 Period for computation of taxable income.
Section 143.281 Methods of accounting.
Section 143.291 Adjustments.
Section 143.301 Transitional adjustments.
Section 143.311 Missouri taxable income and tax.
Section 143.321 Exempt associations, trusts, and organizations.
Section 143.331 Resident estate or trust defined.
Section 143.341 Missouri taxable income of resident estate or trust.
Section 143.351 Fiduciary adjustment.
Section 143.361 Credit for income tax paid to another state.
Section 143.371 Nonresident estate or trust defined.
Section 143.381 Missouri taxable income of nonresident estate or trust.
Section 143.391 Share of nonresident estate, trust, or beneficiary in income from Missouri sources.
Section 143.401 General treatment of partners and partnerships.
Section 143.411 Resident partner modifications — nonresident partners, composite returns — withholding required, when, amount.
Section 143.421 Nonresident partner — adjusted gross income from Missouri sources.
Section 143.431 Missouri taxable income and tax.
Section 143.433 No corporate income tax return or other document filing required, when.
Section 143.441 Corporation defined — corporate tax inapplicable, when.
Section 143.451 Taxable income to include all income within this state — definitions — intrastate business, report of income, when — deductions, how apportioned.
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.
Section 143.461 Elective division of income.
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.
Section 143.481 Persons required to make returns of income.
Section 143.491 Returns by husband and wife.
Section 143.501 Returns by fiduciary and partnership.
Section 143.511 Time and place for filing returns and paying tax, exception.
Section 143.521 Declarations of estimated tax.
Section 143.531 Time for filing declaration of estimated tax.
Section 143.541 Payments of estimated tax.
Section 143.551 Extension of time for filing and payment.
Section 143.561 Signing of returns and other documents.
Section 143.571 Requirements — returns, notices, records, and statements.
Section 143.581 Partnership returns.
Section 143.591 Information returns.
Section 143.601 Report of change in federal taxable income.
Section 143.611 Examination of return.
Section 143.621 Assessment final if no protest.
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.
Section 143.641 Notice of determination after protest.
Section 143.651 Action of director of revenue final — review.
Section 143.661 Burden of proof on taxpayer, exceptions.
Section 143.671 Evidence of related federal determination admissible, when.
Section 143.681 Mathematical error.
Section 143.691 Waiver of restriction.
Section 143.701 Assessment of tax.
Section 143.711 Limitations on assessment.
Section 143.721 Recovery of erroneous refund.
Section 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.
Section 143.741 Failure to file tax returns.
Section 143.751 Failure to pay tax.
Section 143.761 Failure to pay estimated income tax.
Section 143.771 Additions treated as tax.
Section 143.773 Penalty for filing incomplete or misleading return — procedure.
Section 143.781 Authority to make credits or refunds — authority to make setoffs for debts owed to state agencies.
Section 143.782 Definitions.
Section 143.783 Debt requirement, exception — revenue department's priority — setoff in addition to other remedies.
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.
Section 143.785 Hearing before agency requesting setoff to determine validity of claim, when — appeal.
Section 143.786 Setoff finalization procedure — refund deemed granted, when — excess over setoff paid to taxpayer — interest on escrow account deposited.
Section 143.787 Director's duties, forms — rules and regulations, procedure.
Section 143.788 Confidential information, disclosure by department, when, exception — limitation on use, violation, penalties.
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.
Section 143.791 Abatements.
Section 143.801 Limitations on credit or refund.
Section 143.811 Interest on overpayment.
Section 143.821 Refund claim.
Section 143.831 Notice of director's action.
Section 143.841 Protest of denied claim.
Section 143.851 Timely mailing.
Section 143.861 Collection procedures.
Section 143.871 Income tax claim of other states.
Section 143.881 Transferees.
Section 143.891 Jeopardy assessments.
Section 143.901 Bankruptcy or receivership, claims for deficiency.
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.
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.
Section 143.911 Attempt to evade or defeat tax, penalty.
Section 143.921 Failure to collect or pay over tax, penalty.
Section 143.931 Failure to file return, supply information, pay tax, penalty.
Section 143.941 False statements, penalty.
Section 143.946 Prior conviction, effect of.
Section 143.951 Limitations.
Section 143.961 Rules and regulations.
Section 143.971 Returns and forms.
Section 143.980 Citation of law — definitions — preparer tax identification number required, when, penalties — director may commence suite, injunctive relief.
Section 143.986 Closing agreements.
Section 143.991 Armed Forces relief provision.
Section 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.
Section 143.998 Tax return to contain number assigned by director to school district.
Section 143.999 Exclusion of employer contributions to individual medical accounts — requirements for eligibility of exclusion — rules, procedure.
Section 143.1000 Funding — income tax refund, designating authorized amount, when — contributions.
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, violation, penalty — exception.
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.
Section 143.1003 Tax refund may be credited to National Guard trust fund — director's duties — penalty for release of information.
Section 143.1004 Tax refund may be designated to the Missouri military family relief fund.
Section 143.1005 Income tax refunds, designation of a portion of to certain charitable organizations — transfer of contributions, procedure.
Section 143.1006 Childhood lead testing fund — refund donation designation.
Section 143.1008 After-school retreat reading and assessment grant program fund, tax refund contribution may be designated — director's duties — sunset provision.
Section 143.1009 Breast cancer awareness trust fund, designation of tax refund permitted — director's duties — sunset provision.
Section 143.1013 American Red Cross trust fund, refund donation to — fund created — director's duties — sunset provision.
Section 143.1014 Puppy protection trust fund, refund donation to — fund created, use of moneys — director's duties — sunset provision.
Section 143.1015 Foster care and adoptive parents recruitment and retention fund, refund donation to — director's duties.
Section 143.1016 Organ Donor Program fund, designation of refund permitted — director's duties.
Section 143.1017 Developmental disabilities waiting list equity trust fund, refund donation to — fund created — director's duties — sunset provision.
Section 143.1020 Designation of state tax refund to general revenue — transfer of contributions.
Section 143.1025 Workers memorial fund, tax refund contribution may be designated — director's duties.
Section 143.1026 Sahara's law — pediatric cancer research donation — fund created — sunset provision.
Section 143.1027 Missouri National Guard Foundation Fund, tax refund contribution may be designated — fund created — director's duties.
Section 143.1028 Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation.
Section 143.1029 Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.
Section 143.1100 Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset.
Section 143.1150 First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
Section 143.2100 Definitions — report, contents — rulemaking authority.
Section 143.2105 Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure.
Section 143.2110 Income tax deduction for cargo — amount, claiming procedure.
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.