Effective - 28 Aug 1986
145.552. Recovery of estate tax from distributee, permitted when. — Unless the decedent otherwise directs by will, if any part of the decedent's gross estate for federal estate tax purposes consists of property the value of which is includable in the gross estate by reason of Internal Revenue Code section 2044, the decedent's estate shall be entitled to recover from the person receiving the property the amount by which the total Missouri estate tax paid exceeds the total Missouri estate tax which would have been payable if the value of such property had not been included in the gross estate. For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person, based on his pro rata share of the property received. Further, for purposes of this section, interest and penalties attributable to additional Missouri estate tax on property described in this section shall be treated as additional Missouri estate tax which the decedent's estate shall be entitled to recover in accordance with the provisions of this section.
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(L. 1986 S.B. 669, et al.)
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.