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2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 145 - Estate Tax
Section 145.1000 Repeal of federal estate tax, effect on state tax — effective date.
Universal Citation: MO Rev Stat § 145.1000 (2020)
Effective - 28 Aug 2001
145.1000. Repeal of federal estate tax, effect on state tax — effective date. — Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri. The provisions of this section shall become effective on the same date as the effective date of the repeal of the federal estate tax*.
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(L. 2001 H.B. 241)
*Effective 12-19-14
*Revisor's Note: Section 2011 of the Internal Revenue Code (26 U.S.C. § 2011) was repealed effective December 19, 2014.
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