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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 145 - Estate Tax
Section 145.011 Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.
Universal Citation: MO Rev Stat § 145.011 (2020)
Effective - 01 Jan 1981
145.011. Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law. — A tax is imposed on the transfer of every decedent's estate which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri estate tax shall be the maximum credit for state death taxes allowed by Internal Revenue Code Section 2011 but not less than the maximum credit for state death taxes allowable to the estate of a decedent against the federal estate tax by Section 2011 or any other provision of the laws of the United States.
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(L. 1980 S.B. 539)
Effective 1-1-81
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