Section 143.101 Definitions.

MO Rev Stat § 143.101 (2019) (N/A)
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Effective 01 Jan 1973, see footnote

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