Effective - 01 Jan 1981
145.961. Director to administer and enforce law — rules and regulations to follow federal rules. — 1. The director of revenue shall administer and enforce the tax imposed by sections 145.011 to 145.995 and he is authorized to make such rules and regulations and to require such facts and information to be reported as he may deem necessary to enforce the provisions of sections 145.011 to 145.995.
2. The rules and regulations prescribed by the director of revenue shall follow as nearly as practicable the rules and regulations of the Secretary of the Treasury of the United States. This construction of sections 145.011 to 145.995 will further its purposes to simplify the preparation of tax returns, aid in its interpretation through use of federal precedents, and improve its enforcement.
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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.