Mo. Rev. Stat. » Chapter 143
Missouri Revised Statutes

Mo. Rev. Stat. § 143.091 (2026)

Meaning of terms

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  143.091.  Meaning of terms. — Any term used in sections 143.011 to 143.996 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required by the provisions of sections 143.011 to 143.996.  Any reference in sections 143.011 to 143.996 to the laws of the United States shall mean the provisions of the Internal Revenue Code of 1986, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same may be or become effective, at any time or from time to time, for the taxable year.

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(L. 1972 S.B. 549, A.L. 1989 H.B. 35, et al.)

Effective 1-1-90

Notes of Decisions
Cited in 14 cases, 1980–2017 · leading case: Garland v. Dir. of Revenue, 961 S.W.2d 824 (Mo. 1998).
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Garland v. Dir. of Revenue, 961 S.W.2d 824 (Mo. 1998). · cites it 62× “This is because, Garland asserts, section 143.091, RSMo 1994, directs that "[a]ny term used in sections 143.”
Farmers' & Laborers' Co-Operative Ins. Ass'n v. Dir. of Revenue, 742 S.W.2d 141 (Mo. 1987). · cites it 8× “Section 143.091, RSMo 1978. 2 Section 143.”
Herschend v. Dir. of Revenue, 896 S.W.2d 458 (Mo. 1995). · cites it 11× “Rather, both parties contend that § 143.091 requires this Court to define the term “income tax” in accordance with federal law.”
Mid-Am. Television Co. v. State Tax Comm'n, 652 S.W.2d 674 (Mo. 1983). · cites it 4× “[4] Section 143.091 states that any term used in the Missouri income tax law is to have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required by the statutes.”
Mlady v. Dir. of Revenue, 108 S.W.3d 12 (Mo. Ct. App. 2003). · cites it 19× “The Mladys cite section 143.091, RSMo 2000, in support of this argument.”
Dow Chem. Co. v. Dir. of Revenue, 787 S.W.2d 276 (Mo. 1990). · cites it 3× “The decision of the Director does not explain the nature of that income — if not as dividends — nor adjudicate it as Missouri income for purposes of allocation and apportionment, but simply consigns it to Missouri taxable income. Dow argues that the Director must accord the term…”
Charles & Mary Harter v. Dir. of Revenue, 514 S.W.3d 9 (Mo. 2017). · cites it 13× “The Harters contend that a different result is compelled by section 143.091, RSMo 2000, which provides that any “term used in .”
Bartlett & Co. Grain v. Dir. of Revenue, 649 S.W.2d 220 (Mo. 1983). “However, the paramount rule of statutory construction is to ascertain legislative intent.”
King v. Procter & Gamble Distrib. Co., 671 S.W.2d 784 (Mo. 1984). · cites it 2× “Section 143.091 provides that any term used in §§ 143.”
Homestake Lead Co. v. Dir. of Revenue, 759 S.W.2d 847 (Mo. 1988). · cites it 2× “, § 143.091 RSMo 1986. Although our ultimate resort must be to our own statutes we find the federal pattern helpful in determining legislative intent.”
Goldberg v. Admin. Hearing Comm'n, 606 S.W.2d 176 (Mo. 1980). · cites it 6× “” § 143.091, RSMo 1978. Under this provision, the question is not whether the minimum tax is “commonly known” as an income tax but whether under the federal law the minimum tax is an income tax.”
Hamacher v. Dir. of Revenue, 779 S.W.2d 565 (Mo. 1989). · cites it 3× “The taxpayers first point to § 143.091, RSMo 1986, providing that terms in the Missouri income tax statute should ordinarily have the same meaning as terms used in the federal income tax statutes.”
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