Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 143: Income Tax/§ 143.401
Missouri Statutes

§ 143.401 — General treatment of partners and partnerships.

Missouri § 143.401
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 143Income Tax

This text of Missouri § 143.401 (General treatment of partners and partnerships.) 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. § 143.401 (2026).

Text

A partnership shall not be subject to tax under sections 143.011 to 143.996 .  Persons carrying on business as partners shall be liable for the tax under sections 143.011 to 143.996 only in their separate capacities.  The provisions of the Internal Revenue Code relating to partners and partnerships shall apply in determining Missouri taxable income of each partner except, however, for the modifications provided in sections 143.411 and 143.421 .

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Legislative History

(L. 1972 S.B. 549) Effective 1-1-73, see § 143.109

Nearby Sections

15
§ 143.005
Sections 143.181 and 143.471 effective date.
§ 143.009
Effective date.
§ 143.011
Resident individuals — tax rates — rate reductions, when.
§ 143.021
Tax determined by rates in section 143.011 — no tax on taxable income, when.
§ 143.022
Deduction for business income — business income defined — increase in percentage of subtraction, when.
§ 143.031
Combined return of husband and wife.
§ 143.041
Nonresident individual — inapplicable to out-of-state businesses and employees, when.
§ 143.051
Part-year resident.
§ 143.061
Fiduciaries.
§ 143.071
Corporations — inapplicable to out-of-state businesses, when.
§ 143.081
Credit for income tax paid to another state.
§ 143.091
Meaning of terms.
§ 143.1000
Funding — income tax refund, designating authorized amount, when — contributions.
§ 143.1001
Taxpayers, individuals or corporations may designate tax refund as contribution to veterans' trust fund — amount — procedure — director of revenue's duties — collection costs allowed — list of contributors — confidentiality, violation, penalty — exception.
§ 143.1002
Tax refund credited to home delivered meals trust fund — contributions accepted — director of revenue to transfer contributions, trust fund created — state treasurer to administer fund.
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Bluebook (online)
Missouri § 143.401, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/143/143.401.