Missouri Revised Statutes

Mo. Rev. Stat. § 143.005 (2026)

Sections 143.181 and 143.471 effective date

✓ current as of May 2026

Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

143.005. Sections 143.181 and 143.471 effective date. — Sections 143.181 and 143.471 shall apply to taxable years beginning after December 31, 1982.

--------

(L. 1983 H.B. 849 § B)

Notes of Decisions

Cited in 2 cases, 1995–2001 · leading case: Herschend v. Dir. of Revenue, 896 S.W.2d 458 (Mo. 1995).

Sort: Relevance Newest Treatment

Herschend v. Dir. of Revenue, 896 S.W.2d 458 (Mo. 1995). · cites it 2× “shall be allowed a credit against the tax otherwise due under section 143.005 to 143.998 for the amount of any income tax imposed on him for the taxable year by another state of the United States.”

Hermann v. Dir. of Revenue, 47 S.W.3d 362 (Mo. 2001). “for the amount of any income tax imposed on him for the taxable year by another *365 state of the United States (or a political subdivision thereof) or the District of Columbia on income derived from sources therein and which is also subject to tax under sections 143.005 to…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.