There is a newer version
of
this Section
2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 145 - Estate Tax
Section 145.041 Estate containing property having tax situs outside Missouri — computation of tax.
Universal Citation: MO Rev Stat § 145.041 (2020)
Effective - 01 Jan 1981
145.041. Estate containing property having tax situs outside Missouri — computation of tax. — If the decedent's estate contains property having a tax situs not within the state of Missouri, then the tax determined by section 145.011 shall be reduced to an amount determined by multiplying the tax by a fraction whose numerator is the gross estate excluding all property having a tax situs not within the state of Missouri at the decedent's death and whose denominator is the gross estate. In determining the fraction, no deductions shall be considered and the gross estate shall not be reduced by a mortgage or other indebtedness for which the decedent's estate is not liable.
--------
(L. 1980 S.B. 539)
Effective 1-1-81
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
