Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 145 - Estate Tax

Section 145.009 - Law effective, when — estates to which applicable. - Effective - 28 Aug 1980 145.009. Law effective, when —...

Section 145.011 - Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law. - Effective - 01 Jan 1981 145.011. Tax imposed on transfer...

Section 145.041 - Estate containing property having tax situs outside Missouri — computation of tax. - Effective - 01 Jan 1981 145.041. Estate containing property having...

Section 145.051 - Executor to pay tax. - Effective - 01 Jan 1981 145.051. Executor to pay tax....

Section 145.091 - Terms to have same meaning as in federal law, exception — references to federal law construed. - Effective - 01 Jan 1981 145.091. Terms to have same...

Section 145.101 - Definitions. - Effective - 01 Jan 1981 145.101. Definitions. — 1. "Executor"...

Section 145.102 - Tax situs of property. - Effective - 01 Jan 1981 145.102. Tax situs of property....

Section 145.201 - Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when. - Effective - 01 Jan 1981 145.201. Decedent's domicile, states in...

Section 145.301 - Discharge of executor or fiduciary, when — procedure. - Effective - 01 Jan 1981 145.301. Discharge of executor or...

Section 145.481 - Tax return required when — executor's duty. - Effective - 01 Jan 1981 145.481. Tax return required when...

Section 145.511 - Return, when and where filed — payment of tax. - Effective - 01 Jan 1981 145.511. Return, when and where...

Section 145.551 - Extension of time for payment or filing return or other document — interest to accrue, rate. - Effective - 15 Jun 1987 145.551. Extension of time for...

Section 145.552 - Recovery of estate tax from distributee, permitted when. - Effective - 28 Aug 1986 145.552. Recovery of estate tax...

Section 145.601 - Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation. - Effective - 01 Jan 1981 145.601. Correction or amendment of...

Section 145.711 - Deficiency in tax paid — notice — assessment — time limitations. - Effective - 01 Jan 1981 145.711. Deficiency in tax paid...

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. - Effective - 01 Jan 1981 145.801. Claims for credit or...

Section 145.846 - Application for review, filing. - Effective - 01 Jan 1981 145.846. Application for review, filing....

Section 145.871 - Reciprocity with other states in enforcement of liabilities for estate and transfer taxes. - Effective - 01 Jan 1981 145.871. Reciprocity with other states...

Section 145.961 - Director to administer and enforce law — rules and regulations to follow federal rules. - Effective - 01 Jan 1981 145.961. Director to administer and...

Section 145.971 - Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns. - Effective - 01 Jan 1981 145.971. Director to determine form...

Section 145.985 - Procedure — income tax laws applicable. - Effective - 01 Jan 1981 145.985. Procedure — income tax...

Section 145.995 - Generation-skipping credit tax imposed — amount. - Effective - 01 Jan 1990 145.995. Generation-skipping credit tax imposed...

Section 145.1000 - Repeal of federal estate tax, effect on state tax — effective date. - Effective - 28 Aug 2001 145.1000. Repeal of federal estate...