There is a newer version of the Missouri Revised Statutes
2015 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 145 Estate Tax (Formerly Inheritance Tax)
- Chapter Cross References
- Section 145.009 Law effective, when--estates to which applicable.
- Section 145.011 Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.
- Section 145.041 Estate containing property having tax situs outside Missouri--computation of tax.
- Section 145.051 Executor to pay tax.
- Section 145.091 Terms to have same meaning as in federal law, exception--references to federal law construed.
- Section 145.101 Definitions.
- Section 145.102 Tax situs of property.
- Section 145.201 Decedent's domicile, states in conflict, compromise by agreement, content--interest shall accrue, when.
- Section 145.301 Discharge of executor or fiduciary, when--procedure.
- Section 145.481 Tax return required when--executor's duty.
- Section 145.511 Return, when and where filed--payment of tax.
- Section 145.551 Extension of time for payment or filing return or other document--interest to accrue, rate.
- Section 145.552 Recovery of estate tax from distributee, permitted when.
- Section 145.601 Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.
- Section 145.711 Deficiency in tax paid--notice--assessment--time limitations.
- Section 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.
- Section 145.846 Application for review, filing.
- Section 145.871 Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.
- Section 145.961 Director to administer and enforce law--rules and regulations to follow federal rules.
- Section 145.971 Director to determine form and content of returns, documents--investigative powers--retention period for reports and returns.
- Section 145.985 Procedure--income tax laws applicable.
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