{"data":{"id":"us-mo/mo.-rev.-stat.-92.113","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 92.113","heading":"Definition of salaries, wages, commissions and other compensation.","body":"As referred to in section 92.111, the term \"salaries, wages, commissions and other compensation\" shall not include any contributions to any deferred compensation plans, including but not limited to any salary reduction plans, cafeteria plans or any other similar plans deferring the receipt of compensation by a resident or nonresident if such contribution is not subject to Missouri state income tax at the time such contribution is made.","path":["Title VII - CITIES, TOWNS AND VILLAGES","Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=92.113","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"e2a2b863b76eba4ec477581bbcdb82cec6e84a453bc36f8bf9fc5f12a72fc3a8","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-92.111","next":"us-mo/mo.-rev.-stat.-92.115"},"notice":"GroundRules: Original legal text. Not legal advice."}