There Is a Newer Version of the Missouri Revised Statutes
  1. 2025 Missouri Rev. Stat.
  2. 2024 Missouri Rev. Stat.
  3. 2023 Missouri Rev. Stat.
  4. 2012 Missouri Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2012 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 (2012) 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)

The headnotes, footnotes, annotations and index of the Missouri Revised Statutes, are used by permission of the Joint Committee on Legislative Research, the copyright holder.

Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.