2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.101. Definitions.
Definitions.
143.101. 1. "Resident" means an individual who is domiciled in this state, unless he (1) maintains no permanent place of abode in this state, (2) does maintain a permanent place of abode elsewhere, and (3) spends in the aggregate not more than thirty days of the taxable year in this state; or who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.
2. "Nonresident" means an individual who is not a resident of this state.
(L. 1972 S.B. 549)Effective 1-1-73
Annotation Copyright Missouri Joint Committee on Legislative Research
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