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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 145 Estate Tax (Formerly Inheritance Tax)
Section 145.009 Law effective, when--estates to which applicable.
Universal Citation:
MO Rev Stat § 145.009 (2012)
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Law effective, when--estates to which applicable.
145.009. Sections 145.011 to 145.995 shall become effective January 1, 1981, but it shall apply only with respect to decedents dying on or after January 1, 1981. The repeal of the provisions of chapter 145 shall become effective January 1, 1981, but it shall not affect any decedents dying before January 1, 1981, in any respect, including, but not limited to, the determination of tax, interest, penalties, procedures, and periods of limitations.
(L. 1980 S.B. 539 2)
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