# Mo. Rev. Stat. § 143.009: 143.009 Effective date

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.009

## Section

- **Citation:** Mo. Rev. Stat. § 143.009
- **Heading:** 143.009 Effective date
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 143 / Section 143.009

## Text

143.009. Effective date. — Sections 143.011 to 143.996 shall become effective on January 1, 1973; but it shall apply only with respect to taxable periods beginning on or after January 1, 1973. The repeal of the provisions of chapter 143 shall become effective January 1, 1973, but it shall not affect any taxable periods beginning before January 1, 1973, in any respect, including, but not limited to, the determination of tax, interest, penalties, procedures, and periods of limitations. Notwithstanding the first and second sentences of this section, section 143.471 , relating to electing small business corporations, shall apply to such corporations and their shareholders with regard to taxable periods of such corporations ending on or after January 1, 1973. The preceding sentence shall not apply with regard to taxable periods of electing small business corporations beginning before January 1, 1973, if such corporation and all of its shareholders elect to that effect with the director of revenue on or before January 1, 1973. Notwithstanding the first four sentences of this section, a taxpayer who has a fiscal period which includes parts of each of the years 1972 and 1973 may determine his tax and taxable income pursuant to the provisions of sections 143.011 to 143.996 if he files an election to that effect with the director of revenue on or before the due date (including extensions of time) of his return for the taxable period.

(L. 1972 S.B. 549) Effective 1-1-73

## Nearby sections

- [Mo. Rev. Stat. § 143.005 143.005 Sections 143.181 and 143.471 effective date.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.005.md)
- [Mo. Rev. Stat. § 143.009 143.009 Effective date.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.009.md)
- [Mo. Rev. Stat. § 143.011 143.011 Resident individuals — tax rates — rate reductions, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.011.md)
- [Mo. Rev. Stat. § 143.021 143.021 Tax determined by rates in section 143.011 — no tax on taxable income, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.021.md)
- [Mo. Rev. Stat. § 143.022 143.022 Deduction for business income — business income defined — increase in ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.022.md)
- [Mo. Rev. Stat. § 143.031 143.031 Combined return of husband and wife.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.031.md)
- [Mo. Rev. Stat. § 143.041 143.041 Nonresident individual — inapplicable to out-of-state businesses and ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.041.md)
- [Mo. Rev. Stat. § 143.051 143.051 Part-year resident.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.051.md)
- [Mo. Rev. Stat. § 143.061 143.061 Fiduciaries.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.061.md)
- [Mo. Rev. Stat. § 143.071 143.071 Corporations — inapplicable to out-of-state businesses, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.071.md)
- [Mo. Rev. Stat. § 143.081 143.081 Credit for income tax paid to another state.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.081.md)
- [Mo. Rev. Stat. § 143.091 143.091 Meaning of terms.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.091.md)
- [Mo. Rev. Stat. § 143.101 143.101 Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.101.md)
- [Mo. Rev. Stat. § 143.111 143.111 Missouri taxable income.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.111.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C143_S143.009. Check the current official text before relying on it. Not legal advice.