An income tax return with respect to the tax imposed by sections 143.011 to 143.996 shall be made by the following:

1. (1) Every resident individual who has a Missouri adjusted gross income of one thousand two hundred dollars or more and who is required to file a federal income tax return;
2. (2) Every nonresident individual who has a Missouri nonresident adjusted gross income (Missouri adjusted gross income derived from sources within this state) of six hundred dollars or more and who is required to file a federal income tax return;
3. (3) Every resident estate or trust which is required to file a federal income tax return;
4. (4) Every nonresident estate which has gross income of six hundred dollars or more for the taxable year from sources within this state;

5. (5) Every nonresident trust which for the taxable year has from sources within this state, either

   1. (a) Any taxable income, or
   2. (b) Gross income of six hundred dollars or more regardless of the amount of taxable income;

6. (6) Every corporation which

   1. (a) Is not an exempt corporation described in subsection 2 of section 143.441,
   2. (b) Is required to file a federal income tax return, and
   3. (c) Has gross income from sources within this state of one hundred dollars or more.

(L. 1972 S.B. 549)