Missouri Chapter 145 — Estate Tax (Formerly Inheritance Tax)
- § 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.