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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.101 Definitions.
Universal Citation: MO Rev Stat § 143.101 (2017)
Effective 01 Jan 1973, see footnote
Title X TAXATION AND REVENUE
Chapter 143143.101. Definitions. — 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
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