141.020, et seq.
Who is Required to File
Residents, nonresidents on net income from businesses, trade, professions or other activities carried on in the state or tangible or intangible property located in the state
First $3,000, 2%; Next $1,000, 3%; Next $1,000, 4%; Next $3,000, 5%; Over $8,000, 6%
Federal Income Tax Deduction
Federal Income used as Basis