| 145.009. | Law effective, when--estates to which applicable. |
| 145.011. | Tax imposed on transfer of decedent's estate equal to maximum credit |
| | allowed by federal law. |
| 145.041. | Estate containing property having tax situs outside |
| | Missouri--computation of tax. |
| 145.051. | Executor to pay tax. |
| 145.091. | Terms to have same meaning as in federal law, exception--references to |
| | federal law construed. |
| 145.101. | Definitions. |
| 145.102. | Tax situs of property. |
| 145.201. | Decedent's domicile, states in conflict, compromise by agreement, |
| | content--interest shall accrue, when. |
| 145.301. | Discharge of executor or fiduciary, when--procedure. |
| 145.481. | Tax return required when--executor's duty. |
| 145.511. | Return, when and where filed--payment of tax. |
| 145.551. | Extension of time for payment or filing return or other |
| | document--interest to accrue, rate. |
| 145.552. | Recovery of estate tax from distributee, permitted when. |
| 145.601. | Correction or amendment of federal estate tax return, report to |
| | director of revenue required, exceptions by regulation. |
| 145.711. | Deficiency in tax paid--notice--assessment--time limitations. |
| 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. |
| 145.846. | Application for review, filing. |
| 145.871. | Reciprocity with other states in enforcement of liabilities for |
| | estate and transfer taxes. |
| 145.961. | Director to administer and enforce law--rules and regulations to |
| | follow federal rules. |
| 145.971. | Director to determine form and content of returns, |
| | documents--investigative powers--retention period for reports and |
| | returns. |
| 145.985. | Procedure--income tax laws applicable. |
| 145.995. | Generation-skipping credit tax imposed--amount. |
| 145.1000. | Repeal of federal estate tax, effect on state tax--effective date. |
Missouri General Assembly