reglab/housing_qa huggingface dataset:
MO Rev Stat § 143.221 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.221 - Employer's return and payment of tax withheld.

Effective - 28 Aug 2016, 2 histories   143.221. Employer's return and payment of tax withheld. — 1. Every employer required to deduct and withhold tax under sections 143.011 to 143.996 shall, for each calendar quarter, on or before the last day of the month following the close of such calendar quarter, file a withholding return as prescribed by the director of revenue and pay over to the director of revenue or to a depository designated by the director of revenue the taxes so required to be deducted and withheld.  2. Where the aggregate amount required to be deducted and withheld by any employer exceeds fifty dollars for at least two of the preceding twelve months, the director, by regulation, may require a monthly return. The due dates of the monthly return and the monthly payment or deposit for the first two months of each quarter shall be by the fifteenth day of the succeeding month. The due dates of the monthly return and the monthly payment or deposit for the last month of each quarter shall be by the last day of the succeeding month. The director may increase the amount required for making a monthly employer withholding payment and return to more than fifty dollars or decrease such required amount, however, the decreased amount shall not be less than fifty dollars.  3. Where the aggregate amount required to be deducted and withheld by any employer is less than one hundred dollars in each of the four preceding quarters, and to the extent the employer does not meet the requirements in subsection 2 of this section for filing a withholding return on a monthly basis, the employer shall file a withholding return for a calendar year. The director, by regulation, may also allow other employers to file annual returns. The return shall be filed and the taxes if any paid on or before January thirty-first of the succeeding year. The director may increase the amount required for making an annual employer withholding payment and return to more than one hundred dollars or decrease such required amount, however, the decreased amount shall not be less than one hundred dollars.  4. If the director of revenue finds that the collection of taxes required to be deducted and withheld by an employer may be jeopardized by delay, he may require the employer to pay over the tax or make a return at any time. A lien outstanding with regard to any tax administered by the director shall be a sufficient basis for this action. ­­-------- (L. 1972 S.B. 549, A.L. 1983 1st Ex. Sess. H.B. 10, A.L. 1985 H.B. 202, A.L. 1998 H.B. 1301, A.L. 2016 H.B. 1582)
MO Rev Stat § 143.251 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.251 - Employer's failure to withhold.

Effective - 01 Jan 1973   143.251. Employer's failure to withhold. — If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. The employer shall not be relieved thereby from liability for any penalties, interest, or additions to tax otherwise applicable in respect to such failure to deduct and withhold. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.261 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.261 - Compensation.

Effective - 01 Jan 1973   143.261. Compensation. — For every remittance to the director of revenue made on or before the date the remittance becomes due, the employer, other than the United States and its agencies, the state of Missouri and political subdivisions thereof, may deduct and retain the following percentages of the total amount of tax withheld and paid in each calendar year:  (1) Two percent of five thousand dollars or less;  (2) One percent of amount collected in excess of five thousand dollars and up to and including ten thousand dollars;  (3) One-half percent of amount collected in excess of ten thousand dollars. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.265 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.265 - Retirement income, withholding authorized, when.

Effective - 01 Jan 1989   143.265. Retirement income, withholding authorized, when. — Every resident receiving retirement income from an entity in this state and provided that such income is taxable by this state may have an amount withheld from such income as a payment of state income tax as required by state law. The entity administering such pension or retirement fund or program shall, upon written application from the recipient of such payments, deduct and withhold from such payments for each payment period an amount designated by the recipient, but such withholding shall not be less than ten dollars per month, and shall forward this amount to the director of revenue as prescribed by section 143.221. ­­-------- (L. 1988 H.B. 1054, et al. § 1)  Effective 1-1-89
MO Rev Stat § 143.271 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.271 - Period for computation of taxable income.

Effective - 01 Jan 1973   143.271. Period for computation of taxable income. — 1. For purposes of taxes imposed by sections 143.011 to 143.996, a taxpayer's taxable year shall be the same as his taxable year for federal income tax purposes.  2. If a taxpayer's taxable year is changed for federal income tax purposes, his taxable year for purposes of the tax imposed by sections 143.011 to 143.996 shall be similarly changed. If a change in taxable year results in a taxable period of less than twelve months, the deductions allowed by sections 143.011 to 143.996 shall be prorated under regulations prescribed by the director of revenue. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.281 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.281 - Methods of accounting.

Effective - 01 Jan 1973   143.281. Methods of accounting. — 1. For purposes of taxes imposed by sections 143.011 to 143.996, a taxpayer's method of accounting shall be the same as his method of accounting for federal income tax purposes. If no method of accounting has been regularly used by the taxpayer, taxable income for purposes of sections 143.011 to 143.996 shall be computed under such method that in the opinion of the director of revenue fairly reflects income.  2. If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of sections 143.011 to 143.996 shall similarly be changed. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.291 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.291 - Adjustments.

Effective - 01 Jan 1973   143.291. Adjustments. — In computing a taxpayer's taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations prescribed by the director of revenue, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.301 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.301 - Transitional adjustments.

Effective - 01 Jan 1973   143.301. Transitional adjustments. — The director of revenue shall prescribe regulations dealing with situations in which the application of sections 143.011 to 143.996 to a taxpayer produces a computation of taxable income under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed for Missouri income taxation. The regulations shall provide change of accounting method adjustments over a period not to exceed five years where the adjustments are necessary to prevent substantial amounts from being duplicated or omitted. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.311 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.311 - Missouri taxable income and tax.

Effective - 01 Jan 1973   143.311. Missouri taxable income and tax. — The Missouri taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided in sections 143.321 to 143.391. The tax shall be computed on such taxable income at the rates provided in section 143.061 and shall be paid by the fiduciary. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.321 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.321 - Exempt associations, trusts, and organizations.

Effective - 01 Jan 1973   143.321. Exempt associations, trusts, and organizations. — A trust or other unincorporated organization which by reason of its purposes and activities is exempt from federal income tax shall be exempt from the tax imposed by sections 143.011 to 143.996. The preceding sentence shall not apply to unrelated business taxable income and other income on which Chapter 1 of the Internal Revenue Code imposes the federal income tax or any other tax measured by income. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.331 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.331 - Resident estate or trust defined.

Effective - 28 Aug 2000   143.331. Resident estate or trust defined. — A "resident estate or trust" means:  (1) The estate of a decedent who at his or her death was domiciled in this state;  (2) A trust that:  (a) Was created by will of a decedent who at his or her death was domiciled in this state; and  (b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state; or  (3) A trust that:  (a) Was created by, or consisting of property of, a person domiciled in this state on the date the trust or portion of the trust became irrevocable; and  (b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state. ­­-------- (L. 1972 S.B. 549, A.L. 2000 S.B. 896)
MO Rev Stat § 143.341 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.341 - Missouri taxable income of resident estate or trust.

Effective - 01 Jan 1973   143.341. Missouri taxable income of resident estate or trust. — 1. The Missouri taxable income of a resident estate or trust means its federal taxable income subject to the modifications in this section.  2. There shall be subtracted the amount if any that the federal personal exemption deduction allowable to the estate or trust exceeds its federal taxable income without its personal exemption deduction.  3. There shall be added or subtracted, as the case may be, the modifications described in sections 143.121 and 143.141, and there shall be subtracted the federal income tax deduction provided in section 143.171. These additions and subtractions shall only apply to the extent that they are not determinants of the federal distributable net income of the estate or trust.  4. There shall be added or subtracted, as the case may be, the share of the estate or trust in the fiduciary adjustment determined under section 143.351. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.351 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.351 - Fiduciary adjustment.

Effective - 01 Jan 1973   143.351. Fiduciary adjustment. — 1. An adjustment shall be made in determining the Missouri taxable income of a resident estate or trust under section 143.341, or the Missouri adjusted gross income of a resident beneficiary of any estate or trust under section 143.121, subsection 4, in the amount of the share of each in the Missouri fiduciary adjustment as determined in this section.  2. The Missouri fiduciary adjustment shall be the net amount of the modifications described in subsections 2, 3, and 4 of section 143.121 (if the estate or trust is a beneficiary of another estate or trust), subsection 5 of section 143.121, section 143.141, and section 143.171. The net amount of such modification shall not include any modification to the extent such items are not determinants of the federal distributable net income of the estate or trust.  3. (1) The respective shares of an estate or trust and its beneficiaries (including, solely for the purpose of this allocation, nonresident and charitable beneficiaries) in the fiduciary adjustment shall be in proportion to their respective shares of the sum of federal distributable net income of the estate or trust and the amount paid or required to be paid to a charitable organization to the extent such amount is attributable to income for the current year.  (2) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment shall be in proportion to his share of the estate or trust income for such year, under the applicable law or the government instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of the fiduciary adjustment shall be allocated to the estate or trust.  (3) The director of revenue may, by regulation, establish such other method or methods of determining to whom the items comprising the fiduciary adjustment shall be attributed, as may be appropriate and equitable. Such method may be used by the fiduciary in his discretion whenever the allocation of the fiduciary adjustment, pursuant to subdivision (1) or (2) of this subsection would result in an inequity which is substantial both in amount and in relation to the amount of the fiduciary adjustment. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.361 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.361 - Credit for income tax paid to another state.

Effective - 01 Jan 1973   143.361. Credit for income tax paid to another state. — A resident estate or trust shall be allowed the credit provided in section 143.081 (relating to an income tax imposed by another state). ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.371 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.371 - Nonresident estate or trust defined.

Effective - 01 Jan 1973   143.371. Nonresident estate or trust defined. — A "nonresident estate or trust" means an estate or trust which is not a resident estate or trust as defined in section 143.331. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.381 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.381 - Missouri taxable income of nonresident estate or trust.

Effective - 01 Jan 1973   143.381. Missouri taxable income of nonresident estate or trust. — 1. The Missouri taxable income of a nonresident estate or trust consists of:  (1) Its share under section 143.391 of items of income, gain, loss, and deduction from sources within Missouri which enter into the federal definition of distributable net income;  (2) Increased or reduced by the amount of any items of income, gain, loss, or deduction from sources within Missouri which are recognized for federal income tax purposes but excluded from the federal definition of distributable net income of the estate or trust;  (3) To the extent relating to items within subdivision (2) of this subsection 1, there shall be added or subtracted, as the case may be, the modifications described in sections 143.121 and 143.141, and there shall be subtracted the federal income tax deduction provided in section 143.171. These additions and subtractions shall only apply to the extent that they are not determinants of the federal distributable net income of the estate or trust.  (4) There shall be subtracted a fractional share of the federal personal exemption deduction to which such nonresident estate or trust is entitled the numerator of which shall be the federal distributable net income derived from Missouri sources and the denominator of which shall be the federal distributable net income.  2. The sources of items of income, gain, loss, or deduction shall be determined under regulations prescribed by the director of revenue in accordance with the general rules in section 143.181 as if the estate or trust were a nonresident individual. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.401 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.401 - General treatment of partners and partnerships.

Effective - 01 Jan 1973   143.401. General treatment of partners and partnerships. — A partnership shall not be subject to tax under sections 143.011 to 143.996. Persons carrying on business as partners shall be liable for the tax under sections 143.011 to 143.996 only in their separate capacities. The provisions of the Internal Revenue Code relating to partners and partnerships shall apply in determining Missouri taxable income of each partner except, however, for the modifications provided in sections 143.411 and 143.421. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.421 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.421 - Nonresident partner — adjusted gross income from Missouri sources.

Effective - 01 Jan 1973   143.421. Nonresident partner — adjusted gross income from Missouri sources. — 1. In determining the adjusted gross income of a nonresident partner of any partnership, there shall be included only that part derived from or connected with sources in this state of the partner's distributive share of items of partnership income, gain, loss, and deduction entering into his federal adjusted gross income, as such part is determined under regulations prescribed by the director of revenue in accordance with the general rules in section 143.181.  2. In determining the source of a nonresident partner's adjusted gross income, no effect shall be given to a provision in the partnership agreement which:  (1) Characterizes payments to the partner as being for services or for the use of capital, or allocated to the partner, as income or gain from sources outside this state, a greater proportion of his distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside this state to partnership income or gain from all sources, except as authorized in subsection 4; or  (2) Allocates to the partner a greater proportion of a partnership item of loss or deduction connected with sources in this state than his proportionate share, for federal income tax purposes, of partnership loss or deduction generally, except as authorized in subsection 5.  3. Any modifications described in subsections 2 and 3 of section 143.121, and in section 143.141, which relates to an item of partnership income, gain, loss, or deduction, shall be made in accordance with the partner's distributive share, for federal income tax purposes, of the item to which the modification relates, but limited to the portion of such item derived from or connected with sources in this state.  4. The director of revenue may, on application, authorize the use of such other methods of determining a nonresident partner's portion of partnership items derived from or connected with sources in this state, and the modifications related thereto, as may be appropriate and equitable, on such terms and conditions as he may require.  5. A nonresident partner's distributive share of items of income, gain, loss, or deduction shall be determined under subsection 1 of section 143.411. The character of partnership items for a nonresident partner shall be determined under subsection 2 of section 143.411. The effect of a special provision in a partnership agreement, other than a provision referred to in subsection 2 of this section, having as a principal purpose the avoidance of tax under sections 143.011 to 143.996, shall be determined under subsection 3 of section 143.411. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.433 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.433 - No corporate income tax return or other document filing required, when.

Effective - 28 Aug 2018   143.433. No corporate income tax return or other document filing required, when. — Notwithstanding any law to the contrary, any entity not subject to the tax on corporations under subsection 2 of section 143.441 shall not be required to complete or file any document or return related to corporate income taxes. ­­-------- (L. 2018 S.B. 769)