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

Universal Citation:
MO Rev Stat § 145.102.
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

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
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