2009 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 145 Estate Tax (Formerly Inheritance Tax)
145.481. Tax return required when--executor's duty.
Tax return required when--executor's duty.
145.481. A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made:
(1) With respect to a resident, by every executor who is required to file a federal estate tax return;
(2) With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.
(L. 1980 S.B. 539)Effective 1-1-81
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