☰ Revisor of Missouri
View entire chapter

 Title X TAXATION AND REVENUE

 Chapter 145 Estate Tax 
145.009   Law effective, when — estates to which applicable. (8/28/1980)
145.011   Tax imposed on transfer of decedent's estate equal to maximum credit ... (1/1/1981)
145.041   Estate containing property having tax situs outside Missouri — computation ... (1/1/1981)
145.051   Executor to pay tax. (1/1/1981)
145.091   Terms to have same meaning as in federal law, exception — references to ... (1/1/1981)
145.101   Definitions. (1/1/1981)
145.102   Tax situs of property. (1/1/1981)
145.201   Decedent's domicile, states in conflict, compromise by agreement, content — ... (1/1/1981)
145.301   Discharge of executor or fiduciary, when — procedure. (1/1/1981)
145.481   Tax return required when — executor's duty. (1/1/1981)
145.511   Return, when and where filed — payment of tax. (1/1/1981)
145.551   Extension of time for payment or filing return or other document — interest ... (6/15/1987)
145.552   Recovery of estate tax from distributee, permitted when. (8/28/1986)
145.601   Correction or amendment of federal estate tax return, report to director of ... (1/1/1981)
145.711   Deficiency in tax paid — notice — assessment — time limitations. (1/1/1981)
145.801   Claims for credit or refund — limitations on time allowed for filing and ... (1/1/1981)
145.846   Application for review, filing. (1/1/1981)
145.871   Reciprocity with other states in enforcement of liabilities for estate and ... (1/1/1981)
145.961   Director to administer and enforce law — rules and regulations to follow ... (1/1/1981)
145.971   Director to determine form and content of returns, documents — ... (1/1/1981)
145.985   Procedure — income tax laws applicable. (1/1/1981)
GENERATION-SKIPPING CREDIT TAX
145.995   Generation-skipping credit tax imposed — amount. (1/1/1990)
REPEAL OF FEDERAL ESTATE TAX
145.1000   Repeal of federal estate tax, effect on state tax — effective date. (8/28/2001)
 - Cross References
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

Official Website for the Revised Statutes of Missouri

24 Nov 2024 10:19


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House