§ 145.102. — Tax situs of property.
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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