143.105. Notwithstanding the provisions of section 143.071, to the contrary, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income.
(L. 1993 S.B. 380 §§ B, 1)*Contingent expiration date. See section 143.107.
(1996) Contingent referendum provision was an unconstitutional delegation of legislative authority thereby making this section void. Akin v. Director of Revenue, 934 S.W.2d 295 (Mo.banc).
Missouri General Assembly