143.331. Resident estate or trust defined.
Resident estate or trust defined.
143.331. A "resident estate or trust" means:
(1) The estate of a decedent who at his or her death was domiciled inthis state;
(2) A trust that:
(a) Was created by will of a decedent who at his or her death wasdomiciled in this state; and
(b) Has at least one income beneficiary who, on the last day of thetaxable year, was a resident of this state; or
(3) A trust that:
(a) Was created by, or consisting of property of, a person domiciledin this state on the date the trust or portion of the trust becameirrevocable; and
(b) Has at least one income beneficiary who, on the last day of thetaxable year, was a resident of this state.
(L. 1972 S.B. 549, A.L. 2000 S.B. 896)