143.311. Missouri taxable income and tax.
Missouri taxable income and tax.
143.311. The Missouri taxable income of an estate or trustshall be computed in the same manner as in the case of anindividual except as otherwise provided in sections 143.321 to143.391. The tax shall be computed on such taxable income at therates provided in section 143.061 and shall be paid by thefiduciary.
(L. 1972 S.B. 549)Effective 1-1-73