Missouri Revised Statutes

Chapter 145
Estate Tax


Rsmo Number Section Description
Chapter Cross Reference
Bad check, passing in payment of taxes, penalty, 139.235
Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235
Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
Higher education loan authority bond issues, 173.440
Inventory and appraisement of estate to include property subject to tax, 473.233
State director of revenue to collect estate tax, 136.030
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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