Effective - 28 Aug 1980
145.009. Law effective, when — estates to which applicable. — Sections 145.011 to 145.995 shall become effective January 1, 1981, but it shall apply only with respect to decedents dying on or after January 1, 1981. The repeal of the provisions of chapter 145 shall become effective January 1, 1981, but it shall not affect any decedents dying before January 1, 1981, in any respect, including, but not limited to, the determination of tax, interest, penalties, procedures, and periods of limitations.
--------
(L. 1980 S.B. 539 § 2)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Section 145.009 - Law effective, when — estates to which applicable.
Section 145.041 - Estate containing property having tax situs outside Missouri — computation of tax.
Section 145.051 - Executor to pay tax.
Section 145.101 - Definitions.
Section 145.102 - Tax situs of property.
Section 145.301 - Discharge of executor or fiduciary, when — procedure.
Section 145.481 - Tax return required when — executor's duty.
Section 145.511 - Return, when and where filed — payment of tax.
Section 145.552 - Recovery of estate tax from distributee, permitted when.
Section 145.711 - Deficiency in tax paid — notice — assessment — time limitations.
Section 145.846 - Application for review, filing.
Section 145.985 - Procedure — income tax laws applicable.
Section 145.995 - Generation-skipping credit tax imposed — amount.
Section 145.1000 - Repeal of federal estate tax, effect on state tax — effective date.