{"data":{"id":"us-mo/mo.-rev.-stat.-143.331","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.331","heading":"Resident estate or trust defined.","body":"A \"resident estate or trust\" means:\n(1) The estate of a decedent who at his or her death was domiciled in this state;\n(2) A trust that:\n(a) Was created by will of a decedent who at his or her death was domiciled in this state; and\n(b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state; or\n(3) A trust that:\n(a) Was created by, or consisting of property of, a person domiciled in this state on the date the trust or portion of the trust became irrevocable; and\n(b) Has at least one income beneficiary who, on the last day of the taxable year, was 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=143.331","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"630884cd3a3986812c977ce462402bc0a41d0ba04fde305ebe20ba8828dd71e2","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.321","next":"us-mo/mo.-rev.-stat.-143.341"},"notice":"GroundRules: Original legal text. Not legal advice."}