Mo. Rev. Stat. § 143.101: Definitions.
Where this section sits in the code
- Title X - TAXATION AND REVENUE
- Chapter 143 - Income Tax
1. "Resident" means an individual who is domiciled in this state, unless he (1) maintains no permanent place of abode in this state, (2) does maintain a permanent place of abode elsewhere, and (3) spends in the aggregate not more than thirty days of the taxable year in this state; or who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.
2. "Nonresident" means an individual who is not a resident of this state.
Collected 2026-09-03T22:23:25Z. Source file · JSON