Missouri § 105.900 - Employee defined — limitations — tax exempt, when.
Full text of Missouri Revised Statutes of Missouri § 105.900 — Employee defined — limitations — tax exempt, when., with citation guidance and answers to common questions.
§ 105.900. Employee defined — limitations — tax exempt, when.
1. As herein provided, "employee" means any person*, including elected or appointed officials, receiving compensation from the state, city, county, or other political subdivision for services rendered, including salaried persons. In no event shall the total of the amount of deferred compensation to be set aside under a deferred compensation program and the employee's nondeferred income for any year exceed the total annual salary or compensation under the existing salary schedule or classification plan applicable to such employee in such year.
2. The deferred compensation program established by sections 105.900 to 105.925, shall exist and serve in addition to retirement, pension and benefit systems established by the state or political subdivision. Any income deferred under such a plan shall continue to be included as regular compensation for the purpose of computing the retirement and pension benefits earned by any employee. However, any sum deferred under the deferred compensation program shall be exempt from taxation by this state to the same extent as it is exempt from income tax imposed by the United States.
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(L. 1974 H.B. 1112 § 1)
*Word "persons" appears in original rolls.
---- end of effective 28 Aug 1974 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 105.900
What does Revised Statutes of Missouri § 105.900 cover?
Section 105.900 ("Employee defined — limitations — tax exempt, when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 105.900?
A common citation format is "Revised Statutes of Missouri § 105.900" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 105.900 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.