Section 316.064
[1979 c.707 §2; renumbered 316.838]
Section 316.067
[1969 c.493 §15; 1971 c.686 §12; 1971 c.736 §1; 1973 c.1 §1; 1973 c.88 §1; 1973 c.402 §18; 1973 c.753 §3; 1977 c.784 §1; 1979 c.414 §5; 1979 c.436 §1; 1979 c.579 §7; 1983 c.381 §1; renumbered 316.680]
Section 316.048 – Taxable income of resident.
The entire taxable income of a resident of this state is the federal taxable income of the resident as defined in the laws of the United States, with the modifications, additions and subtractions provided in this chapter and other laws of this state applicable to personal income taxation. [Formerly 316.062; 1999 c.580 §4]
Section 316.049
[1977 c.755 §2; renumbered 316.777]
Section 316.050
[1977 c.553 §2; renumbered 316.783]
Section 316.051
[1977 c.390 §2; renumbered 316.788]
Section 316.052
[1977 c.390 §3; 1979 c.691 §2; renumbered 316.794]
Section 316.026 – Charitable contributions or activities not to be used for domicile or resident status determination.
The Department of Revenue may not use the charitable contributions or activities of an individual or the individual’s spouse, whether performed inside or outside this state, for the purposes of determining the individual’s domicile or resident status under this chapter. [2018 c.52 §2]
Section 316.053
[1977 c.390 §4; renumbered 316.799]
Section 316.027 – “Resident” defined.
(1) For purposes of this chapter, unless the context requires otherwise: (a) “Resident” or “resident of this state” means: (A) An individual who is domiciled in this state unless the individual: (i) Maintains no permanent place of abode in this state; (ii) Does maintain a permanent place of abode elsewhere; and (iii) Spends in the […]