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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.491. Returns by husband and wife.
Universal Citation:
MO Rev Stat § 143.491.
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Returns by husband and wife.
143.491. 1. A combined return shall be filed by a husband and wife who file a joint federal return even though one of them has neither income nor deductions. The tax liability of the two taxpayers shall be separate and not joint and several.
2. Separate returns shall be filed by a husband and wife who do not file a joint federal return.
(L. 1972 S.B. 549)Effective 1-1-73
Annotation Copyright Missouri Joint Committee on Legislative Research
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