Missouri Revised Statutes
Chapter 145 - Estate Tax
Section 145.051 - Executor to pay tax.

Effective - 01 Jan 1981
145.051. Executor to pay tax. — The liability imposed by sections 145.011 to 145.995 shall be paid by the executor.
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(L. 1980 S.B. 539)
Effective 1-1-81

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 145 - Estate Tax

Section 145.009 - Law effective, when — estates to which applicable.

Section 145.011 - Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.

Section 145.041 - Estate containing property having tax situs outside Missouri — computation of tax.

Section 145.051 - Executor to pay tax.

Section 145.091 - Terms to have same meaning as in federal law, exception — references to federal law construed.

Section 145.101 - Definitions.

Section 145.102 - Tax situs of property.

Section 145.201 - Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.

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 145.551 - Extension of time for payment or filing return or other document — interest to accrue, rate.

Section 145.552 - Recovery of estate tax from distributee, permitted when.

Section 145.601 - Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.

Section 145.711 - Deficiency in tax paid — notice — assessment — time limitations.

Section 145.801 - Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when.

Section 145.846 - Application for review, filing.

Section 145.871 - Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.

Section 145.961 - Director to administer and enforce law — rules and regulations to follow federal rules.

Section 145.971 - Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.

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.