There is a newer version of the Missouri Revised Statutes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)
Section 145.102 Tax situs of property.
MO Rev Stat § 145.102 (2015) What's This?
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
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