Missouri § 143.501 - Returns by fiduciary and partnership.
Full text of Missouri Revised Statutes of Missouri § 143.501 — Returns by fiduciary and partnership., with citation guidance and answers to common questions.
§ 143.501. Returns by fiduciary and partnership.
1. An income tax return for any deceased individual shall be made and filed by his executor, administrator, or other person charged with the care of his property. A final return of a decedent shall be due when it would have been due if the decedent had not died.
2. An income tax return for an individual who is unable to make a return by reason of minority or other disability shall be made and filed by his duly authorized agent, his guardian or other person charged with the care of his person or property.
3. The income tax return of an estate or trust shall be made and filed by the fiduciary thereof.
4. If two or more fiduciaries are acting jointly, the return may be made by any one of them.
5. An income tax return for a partnership shall be filed in accordance with the provisions of section 143.581.
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(L. 1972 S.B. 549)
Effective 1-1-73, see § 143.109
---- end of effective 01 Jan 1973 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 143.501
What does Revised Statutes of Missouri § 143.501 cover?
Section 143.501 ("Returns by fiduciary and partnership.") 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 § 143.501?
A common citation format is "Revised Statutes of Missouri § 143.501" (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 § 143.501 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.