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2011 Missouri Revised Statutes
TITLE VII CITIES, TOWNS AND VILLAGES
Chapter 92 Taxation in St. Louis, Kansas City (and Certain Other Cities)
Section 92.113. Definition of salaries, wages, commissions and other compensation.


MO Rev Stat § 92.113. What's This?

Definition of salaries, wages, commissions and other compensation.

92.113. As referred to in section 92.111, the term salaries, wages, commissions and other compensation shall not include any contributions to any deferred compensation plans, including but not limited to any salary reduction plans, cafeteria plans or any other similar plans deferring the receipt of compensation by a resident or nonresident if such contribution is not subject to Missouri state income tax at the time such contribution is made.

(L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 92.112)

Annotation Copyright Missouri Joint Committee on Legislative Research

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