Missouri § 143.531 - Time for filing declaration of estimated tax.
Full text of Missouri Revised Statutes of Missouri § 143.531 — Time for filing declaration of estimated tax., with citation guidance and answers to common questions.
§ 143.531. Time for filing declaration of estimated tax.
1. A declaration of estimated tax, other than by a farmer, shall be filed on or before April fifteenth of the taxable year, except that if the requirements of section 143.521 are first met:
(1) After April first and before June second of the taxable year, the declaration shall be filed on or before June fifteenth, or
(2) After June first and before September second of the taxable year, the declaration shall be filed on or before September fifteenth, or
(3) After September first of the taxable year, the declaration shall be filed on or before January fifteenth of the succeeding year by an individual or shall be filed on or before December fifteenth of the taxable year by a corporation.
2. A declaration of estimated tax required by section 143.521 from an individual having an estimated Missouri gross income from farming for the taxable year which is at least two-thirds of his total estimated Missouri gross income taxable in this state for the taxable year, may be filed at any time on or before January fifteenth of the succeeding taxable year, in lieu of the time otherwise prescribed.
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(L. 1972 S.B. 549, A.L. 1989 H.B. 35, et al.)
Effective 1-01-90
---- end of effective 01 Jan 1990 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 143.531
What does Revised Statutes of Missouri § 143.531 cover?
Section 143.531 ("Time for filing declaration of estimated tax.") 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 § 143.531?
A common citation format is "Revised Statutes of Missouri § 143.531" (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 § 143.531 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.