{"data":{"id":"us-mo/mo.-rev.-stat.-143.101","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.101","heading":"Definitions.","body":"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.\n2. \"Nonresident\" means an individual who is not a resident of this state.","path":["Title X - TAXATION AND REVENUE","Chapter 143 - Income Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.101","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"b207aaeef7829522469f330dc4ac696864dfc55d250d847c097003856cda75b3","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.091","next":"us-mo/mo.-rev.-stat.-143.111"},"notice":"GroundRules: Original legal text. Not legal advice."}