Missouri Revised Statutes

Chapter 145
Estate Tax (Formerly Inheritance Tax)

(View Entire Chapter)

August 28, 2013
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Sections:
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.

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