Missouri § 143.051 - Part-year resident.
Full text of Missouri Revised Statutes of Missouri § 143.051 — Part-year resident., with citation guidance and answers to common questions.
§ 143.051. Part-year resident.
1. An individual who is a resident for only part of his taxable period shall be treated as a nonresident for purposes of sections 143.011 to 143.996. His Missouri nonresident adjusted gross income (Missouri adjusted gross income from sources within this state) shall consist of
(1) All items that would have determined his Missouri adjusted gross income if he had a taxable period as a resident consisting solely of the time he was a resident, and
(2) All items that would have determined his Missouri nonresident adjusted gross income if he had a taxable period as a nonresident consisting solely of the time he was not a resident.
2. An individual described in subsection 1 may determine his tax as if he were a resident for the entire taxable period.
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(L. 1972 S.B. 549)
Effective 1-1-73, see § 143.109
---- end of effective 01 Jan 1973 ----
Frequently Asked Questions About Missouri § 143.051
What does Revised Statutes of Missouri § 143.051 cover?
Section 143.051 ("Part-year resident.") 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 § 143.051?
A common citation format is "Revised Statutes of Missouri § 143.051" (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 § 143.051 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.