2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 146 Intangible Personal Property Tax
Section 146.070. Estates to pay tax--fiduciary to file return.
Estates to pay tax--fiduciary to file return.
146.070. No estate in which there is intangible personal property subject to tax under this chapter shall be closed without the payment of the tax levied under this chapter, both in respect to the liability of the estate and the decedent prior to his death. In all estates in which there is intangible personal property subject to tax under this chapter, a return shall be filed by the fiduciary with the director of revenue, within thirty days of filing of the final or annual settlement with the probate division of the circuit court.
(L. 1945 p. 1914 12, A.L. 1978 H.B. 1634)Effective 1-2-79
Annotation Copyright Missouri Joint Committee on Legislative Research
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