2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.107 Effective date of sections 143.105 and 143.106 — contingency — expiration of other sections.
Effective 28 Aug 1993
Title X TAXATION AND REVENUE
Chapter 143143.107. Effective date of sections 143.105 and 143.106 — contingency — expiration of other sections. — 1. Sections 143.105 and 143.106 shall become effective only if the question prescribed in subsection 2 of this section is submitted to a statewide vote and a majority of the qualified voters voting on the issue approve such question, and not otherwise.
2. If* the supreme court of Missouri does not affirm in whole or in part the decision in the case of COMMITTEE FOR EDUCATION EQUALITY, et al., v. STATE OF MISSOURI, et al., No. CV 190-1371CC, and LEE'S SUMMIT SCHOOL DISTRICT R-VII, et al., v. STATE OF MISSOURI, et al., No. CV 190-510CC, a statewide election shall be held on the first regularly scheduled statewide election date after such a ruling at which an election can be held pursuant to chapter 115. At such election the qualified voters of this state shall vote on the question of whether the taxes prescribed in sections 143.105 and 143.106 shall be applied to all taxable years beginning on or after the date of such election and not otherwise. If the voters approve such question, sections 160.500 to 160.538, sections 160.545 and 160.550**, sections 161.099 and 161.610, sections 162.203 and 162.1010**, section 163.023, sections 166.275 and 166.300, section 170.254**, section 173.750, and sections 178.585 and 178.698 shall expire thirty days after certification of the results of the election.
(L. 1993 S.B. 380 §§ C, D)
*Word "in" appears in original rolls.
**The following sections have been repealed: Section 160.550 was repealed by S.B. 287 (2005), effective 7-01-06, and sections 162.1010 and 170.254 were repealed by H.B. 1608 (2012).
(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).
