Chapter 143 Income Tax
- 143.005. Sections 143.181 and 143.471 effective date.
- 143.009. Effective date.
- 143.011. Resident individuals--tax rates.
- 143.021. Tax table.
- 143.031. Combined return of husband and wife.
- 143.041. Nonresident individual.
- 143.051. Part-year resident.
- 143.061. Fiduciaries.
- 143.071. Corporations.
- 143.072. (Repealed L. 2006 S.B. 678 § A)
- 143.081. Credit for income tax paid to another state.
- 143.091. Meaning of terms.
- 143.101. Definitions.
- 143.105. Corporations.
- 143.106. Federal income tax deductions.
- 143.107. Effective date of sections 143.105 and 143.106--contingency--expiration of other sections.
- 143.111. Missouri taxable income.
- 143.113. Deduction for health insurance costs of self-employed individuals, rules.
- 143.118. Health care sharing ministry deduction--rulemaking authority.
- 143.119. Federal health insurance deduction, state tax credit--rulemaking authority.
- 143.121. Missouri adjusted gross income.
- 143.122. (Repealed L. 2007 S.B. 613 Revision § A)
- 143.123. Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.
- 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 pla
- 143.125. Social Security benefits income tax exemption--amount--rulemaking authority.
- 143.127. Deduction for restitution received by victims of National Socialist (Nazi) persecution.
- 143.131. Missouri standard deduction, when used, amount.
- 143.141. Itemized deductions, when authorized, how computed.
- 143.143. Provisions of sections 143.131 and 143.141 effective, when.
- 143.151. Missouri personal exemptions.
- 143.161. Missouri dependency exemptions.
- 143.171. Federal income tax deduction, amount, corporate and individual taxpayers.
- 143.172. (Repealed L. 2007 S.B. 613 Revision § A)
- 143.181. Missouri nonresident adjusted gross income.
- 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 libr
- 143.191. Employer to withhold tax from wages--armed services, withholding from wages or retirement--federal civil service retirement, withholding authorized, when.
- 143.201. Information statement for employee.
- 143.211. Credit for tax withheld.
- 143.221. Employer's return and payment of tax withheld.
- 143.225. Quarter-monthly remittance, when--deemed filed on time, when--quarter-monthly defined--underpayment penalty, exceptions--electronic funds payment system authorized.
- 143.241. Employer's and corporate officer's liability for withheld taxes--sale of business, liabilities.
- 143.251. Employer's failure to withhold.
- 143.261. Compensation.
- 143.265. Retirement income, withholding authorized, when.
- 143.271. Period for computation of taxable income.
- 143.281. Methods of accounting.
- 143.291. Adjustments.
- 143.301. Transitional adjustments.
- 143.311. Missouri taxable income and tax.
- 143.321. Exempt associations, trusts, and organizations.
- 143.331. Resident estate or trust defined.
- 143.341. Missouri taxable income of resident estate or trust.
- 143.351. Fiduciary adjustment.
- 143.361. Credit for income tax paid to another state.
- 143.371. Nonresident estate or trust defined.
- 143.381. Missouri taxable income of nonresident estate or trust.