Effective – 28 Aug 2015, 2 histories 143.191. Employer to withhold tax from wages — armed services, withholding from wages or retirement — federal civil service retirement, withholding authorized, when — inapplicable to out-of-state businesses, when. — 1. Every employer maintaining an office or transacting any business within this state and making payment of any […]
Effective – 01 Jan 1973 143.201. Information statement for employee. — Every employer required to deduct and withhold tax under sections 143.011 to 143.996 from the wages of an employee shall furnish to each employee in respect to the wages paid by such employer to such employee during the calendar year on or before January […]
Effective – 01 Jan 1973 143.211. Credit for tax withheld. — Any amount of tax actually deducted and withheld under sections 143.011 to 143.996 in any calendar year shall be deemed to have been paid to the director of revenue on behalf of the person from whom withheld. Such person shall be credited with having […]
Effective – 28 Aug 2016, 2 histories 143.221. Employer’s return and payment of tax withheld. — 1. Every employer required to deduct and withhold tax under sections 143.011 to 143.996 shall, for each calendar quarter, on or before the last day of the month following the close of such calendar quarter, file a withholding return […]
Effective – 01 Jul 2003 143.225. Quarter-monthly remittance, when — deemed filed on time, when — quarter-monthly defined — underpayment penalty, exceptions — electronic funds payment system authorized. — 1. The director of revenue, by regulation, may require an employer to timely remit the unpaid amount required to be deducted and withheld by section 143.191 […]
Effective – 28 Aug 2004 143.241. Employer’s and corporate officer’s liability for withheld taxes — sale of business, liabilities. — 1. Every employer required to deduct and withhold tax under sections 143.011 to 143.996 is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid […]
Effective – 01 Jan 1973 143.251. Employer’s failure to withhold. — If an employer fails to deduct and withhold tax as required, and thereafter the tax against which such tax may be credited is paid, the tax so required to be deducted and withheld shall not be collected from the employer. The employer shall not […]
Effective – 01 Jan 1973 143.261. Compensation. — For every remittance to the director of revenue made on or before the date the remittance becomes due, the employer, other than the United States and its agencies, the state of Missouri and political subdivisions thereof, may deduct and retain the following percentages of the total amount […]
Effective – 01 Jan 1989 143.265. Retirement income, withholding authorized, when. — Every resident receiving retirement income from an entity in this state and provided that such income is taxable by this state may have an amount withheld from such income as a payment of state income tax as required by state law. The entity […]
