Missouri Revised Statutes

Chapter 145
Estate Tax (Formerly Inheritance Tax)
Section 145.102

August 28, 2011

Tax situs of property.

145.102. Property shall have a tax situs within the state of Missouri if:

(1) It is real estate or tangible personal property and has actual situs within the state of Missouri; or

(2) It is intangible personal property and the decedent was a resident.

(L. 1980 S.B. 539)
Effective 1-1-81