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21 chapters · 1,294 sections in this title.
§ 143.061 RSMo Fiduciaries
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143.061. Fiduciaries. — A tax is hereby imposed upon the Missouri taxable income of fiduciaries at the same rates as applicable to resident individuals. -------- (L. 1972 S.B. 549) Effective 1-1-73, see § 143.109
§ 143.071 RSMo Corporations — inapplicable to out-of-state businesses, when
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143.071. Corporations — inapplicable to out-of-state businesses, when. — 1. For all tax years beginning before September 1, 1993, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income. 2. For all tax…
§ 143.081 RSMo Credit for income tax paid to another state
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143.081. Credit for income tax paid to another state. — 1. A resident individual, resident estate, and resident trust shall be allowed a credit against the tax otherwise due pursuant to sections 143.005 to 143.998 for the amount of any income tax imposed for the taxable year by a…
§ 143.091 RSMo Meaning of terms
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143.091. Meaning of terms. — Any term used in sections 143.011 to 143.996 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required by the provisions of sectio…