Effective - 01 Jan 1981
145.481. Tax return required when — executor's duty. — A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made:
(1) With respect to a resident, by every executor who is required to file a federal estate tax return;
(2) With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.
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(L. 1980 S.B. 539)
Effective 1-1-81
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.