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the Missouri Revised Statutes
2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.131 Missouri standard deduction, when used, amount.
Universal Citation:
MO Rev Stat § 143.131 (2012)
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Missouri standard deduction, when used, amount.
143.131. 1. The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141.
2. The Missouri standard deduction shall be the allowable federal standard deduction.
(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1989 H.B. 35, et al.)Effective 1-1-90
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