Missouri § 143.331 - Resident estate or trust defined.

§ 143.331. 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.

­­--------

(L. 1972 S.B. 549, A.L. 2000 S.B. 896)

---- end of effective  28 Aug 2000 ----

use this link to bookmark section  143.331