Missouri Statutes
§ 92.113 — Definition of salaries, wages, commissions and other compensation.
Missouri § 92.113
JurisdictionMissouri
Title VIICITIES, TOWNS AND VILLAGES
Ch. 92Taxation in St. Louis, Kansas City, and Certain Other Cities
This text of Missouri § 92.113 (Definition of salaries, wages, commissions and other compensation.) 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. § 92.113 (2026).
Text
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.
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Legislative History
(L. 2010 Adopted by Initiative, Proposition A, November 2, 2010 § 92.112)
Nearby Sections
15
§ 92.012
Sewer lateral lines connected to public lines, fee added to general tax levy bill (St. Louis).§ 92.041
Certain property of merchants and manufacturers classified for tax purposes (St. Louis City).§ 92.043
Lower tax levy authorized on certain property of merchants and manufacturers (St. Louis City).§ 92.050
Back tax books.§ 92.060
Back taxes, how collected.Cite This Page — Counsel Stack
Bluebook (online)
Missouri § 92.113, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/92/92.113.