Missouri Revised Statutes













Chapter 143

Income Tax

←143.571

Section 143.581.1

143.591→

August 28, 2015

Partnership returns.

143.581. Every partnership having a resident partner or having any income

derived from sources in this state, determined in accordance with the

applicable rules of section 143.181 as in the case of a nonresident

individual, shall make a return for the taxable year setting forth all items

of income, gain, loss, and deduction, and the names and addresses of the

individuals whether residents or nonresidents who would be entitled to share

in the net income if distributed and the amount of the distributed share of

each individual and such other pertinent information as the director of

revenue may prescribe by regulations and instructions. Such return shall be

filed on or before the fifteenth day of the fourth month following the close

of each taxable year. For purposes of this section, "taxable year" means a

year or period which would be a taxable year of the partnership if it were

subject to tax under sections 143.011 to 143.996.



(L. 1972 S.B. 549)



Effective 1-1-73







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