There Is a Newer Version of the Missouri Revised Statutes
  1. 2025 Missouri Rev. Stat.
  2. 2024 Missouri Rev. Stat.
  3. 2023 Missouri Rev. Stat.
  4. 2011 Missouri Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 145 Estate Tax (Formerly Inheritance Tax)
Section 145.102. Tax situs of property.


MO Rev Stat § 145.102. What's This?

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

Annotation Copyright Missouri Joint Committee on Legislative Research

Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.