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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.105 Corporations.
Universal Citation: MO Rev Stat § 143.105 (2017)
Effective 28 Aug 1993
Title X TAXATION AND REVENUE
Chapter 143143.105. Corporations. — Notwithstanding the provisions of section 143.071, to the contrary, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income.
(L. 1993 S.B. 380 §§ B, 1)
(1996) Contingent referendum provision was an unconstitutional delegation of legislative authority, thereby making this section void. Akin v. Director of Revenue, 934 S.W.2d 295 (Mo. banc).
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