2018 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 143 - Income Tax
Section 143.331 Resident estate or trust defined.
Effective 28 Aug 2000
Title X TAXATION AND REVENUE
Chapter 143143.331. Resident estate or trust defined. — A "resident estate or trust" means:
(1) The estate of a decedent who at his or her death was domiciled in this state;
(2) A trust that:
(a) Was created by will of a decedent who at his or her death was domiciled in this state; and
(b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state; or
(3) A trust that:
(a) Was created by, or consisting of property of, a person domiciled in this state on the date the trust or portion of the trust became irrevocable; and
(b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state.
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(L. 1972 S.B. 549, A.L. 2000 S.B. 896)
