143.481. Persons required to make returns of income. — An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:
(1) Every resident individual who has a Missouri adjusted gross income of one thousand two hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;
(2) Every nonresident individual who has a Missouri nonresident adjusted gross income (Missouri adjusted gross income derived from sources within this state) of six hundred dollars or more, or a greater amount as prescribed by the director of revenue and who is required to file a federal income tax return;
(3) Every resident estate or trust which is required to file a federal income tax return;
(4) Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;
(5) Every nonresident trust which for the taxable year has from sources within this state, either:
(a) Any taxable income; or
(b) Gross income of six hundred dollars or more regardless of the amount of taxable income;
(6) Every corporation which:
(a) Is not an exempt corporation described in subsection 2 of section 143.441;
(b) Is required to file a federal income tax return; and
(c) Has gross income from sources within this state of one hundred dollars or more.
Notes of Decisions
Cited in
3
cases, 1989–2016 · leading case:
State v. Sinner, 779 S.W.2d 690 (Mo. Ct. App. 1989).
State v. Sinner, 779 S.W.2d 690 (Mo. Ct. App. 1989).
· cites it 5× “in that on April 15, 1987, the defendant was a person who, pursuant to § 143.481, RSMo, was required to file a State Income Tax Return for the year 1986 and, willfully with intent to defraud, failed to file said return within the time required .”
State v. Crow, 63 S.W.3d 270 (Mo. Ct. App. 2001).
· cites it 2× “Crow’s theory of defense was that he was not required to file a federal tax return under § 143.481, a predicate fact for a conviction under § 143.”
Brittingham v. Gove-Ortmeyer, 174 F. Supp. 3d 1043 (E.D. Mo. 2016).
“Proof that a taxpayer’s income triggered the statutory duty to pay Missouri’s income tax, § 143.481(1),3 supports the inference that the taxpayer knew he had that affirmative duty.”
— Mo. Rev. Stat. § 143.481(1) — 3 cases
State v. Sinner, 779 S.W.2d 690 (Mo. Ct. App. 1989).
“in that on April 15, 1987, the defendant was a person who, pursuant to § 143.481, RSMo, was required to file a State Income Tax Return for the year 1986 and, willfully with intent to defraud, failed to file said return within the time required .”
State v. Crow, 63 S.W.3d 270 (Mo. Ct. App. 2001).
“Crow’s theory of defense was that he was not required to file a federal tax return under § 143.481, a predicate fact for a conviction under § 143.”
Brittingham v. Gove-Ortmeyer, 174 F. Supp. 3d 1043 (E.D. Mo. 2016).
“Proof that a taxpayer’s income triggered the statutory duty to pay Missouri’s income tax, § 143.481(1),3 supports the inference that the taxpayer knew he had that affirmative duty.”
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