Missouri Statutes

§ 143.671 — Evidence of related federal determination admissible, when.

Missouri § 143.671

JurisdictionMissouri

Title XTAXATION AND REVENUE

Ch. 143Income Tax

This text of Missouri § 143.671 (Evidence of related federal determination admissible, when.) 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. § 143.671 (2026).

Text

Evidence of a federal determination relating to issues raised in a proceeding under section 143.631 shall be admissible, under rules established by the administrative hearing commission.

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Legislative History

(L. 1972 S.B. 549, A.L. 1978 S.B. 661)

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

§ 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 § 143.671, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/143/143.671.