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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.101. Definitions.
Universal Citation:
MO Rev Stat § 143.101.
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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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