Missouri § 143.331 Resident estate or trust defined.

Missouri Statutes

§ 143.331 — Resident estate or trust defined.

Missouri § 143.331

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.331 (Resident estate or trust defined.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 143.331 (2026).

Text

A "resident estate or trust" means:

(1)The estate of a decedent who at his or her death was domiciled in this state;

(2)A trust that:

(a)Was created by will of a decedent who at his or her death was domiciled in this state; and

(b)Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state; or

(3)A trust that:

(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

(b)Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state.

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A "resident estate or trust" means:

(1) The estate of a decedent who at his or her death was domiciled in this state;

(2) A trust that:

(a) Was created by will of a decedent who at his or her death was domiciled in this state; and

(b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state; or

(3) A trust that:

(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

(b) Has at least one income beneficiary who, on the last day of the taxable year, was a resident of this state.