Missouri § 347.187 - Classification for purposes of taxation — treatment.
Full text of Missouri Revised Statutes of Missouri § 347.187 — Classification for purposes of taxation — treatment., with citation guidance and answers to common questions.
§ 347.187. Classification for purposes of taxation — treatment.
1. A limited liability company created pursuant to sections 347.010 to 347.187 or entering the state pursuant to sections 347.010 to 347.187 and its authorized persons, or their equivalent, shall have the duty to withhold and pay such taxes as are imposed by the laws of this state or any political subdivision thereof on a basis consistent with such limited liability company's classification pursuant to Section 7701 of the Internal Revenue Code of 1986, as amended.
2. Solely for the purposes of chapter 143, chapter 144, and chapter 288, a limited liability company and its members shall be classified and treated on a basis consistent with the limited liability company's classification for federal income tax purposes.
--------
(L. 1993 S.B. 66 & 20 § 359.832, A.L. 1996 H.B. 1368, A.L. 1997 H.B. 655 merged with S.B. 170)
Effective 6-24-97 (H.B. 655); 5-20-97 (S.B. 170)
---- end of effective 24 Jun 1997 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 347.187
What does Revised Statutes of Missouri § 347.187 cover?
Section 347.187 ("Classification for purposes of taxation — treatment.") 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 § 347.187?
A common citation format is "Revised Statutes of Missouri § 347.187" (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 § 347.187 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.