2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 145 - Estate Tax
Section 145.481 Tax return required when — executor's duty.

Universal Citation: MO Rev Stat § 145.481 (2020)

Effective - 01 Jan 1981

145.481. Tax return required when — executor's duty. — A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made:

(1) With respect to a resident, by every executor who is required to file a federal estate tax return;

(2) With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.

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(L. 1980 S.B. 539)

Effective 1-1-81

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