143.041. Nonresident individual.

Nonresident individual.

143.041. A tax is hereby imposed for every taxable year onthe income of every nonresident individual which is derived fromsources within this state. The tax shall be that amount whichbears the same ratio to the tax applicable to the individual ifhe would have been a resident as (A) his Missouri nonresidentadjusted gross income as determined under section 143.181(Missouri adjusted gross income derived from sources within thisstate) bears to (B) his Missouri adjusted gross income derivedfrom all sources.

(L. 1972 S.B. 549)

Effective 1-1-73