145.009
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Law effective, when — estates to which applicable. (8/28/1980) |
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145.011
|
Tax imposed on transfer of decedent's estate equal to maximum credit ... (1/1/1981) |
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145.041
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Estate containing property having tax situs outside Missouri — computation ... (1/1/1981) |
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145.051
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Executor to pay tax. (1/1/1981) |
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145.091
|
Terms to have same meaning as in federal law, exception — references to ... (1/1/1981) |
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145.101
|
Definitions. (1/1/1981) |
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145.102
|
Tax situs of property. (1/1/1981) |
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145.201
|
Decedent's domicile, states in conflict, compromise by agreement, content — ... (1/1/1981) |
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145.301
|
Discharge of executor or fiduciary, when — procedure. (1/1/1981) |
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145.481
|
Tax return required when — executor's duty. (1/1/1981) |
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|
145.511
|
Return, when and where filed — payment of tax. (1/1/1981) |
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|
145.551
|
Extension of time for payment or filing return or other document — interest ... (6/15/1987) |
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145.552
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Recovery of estate tax from distributee, permitted when. (8/28/1986) |
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|
145.601
|
Correction or amendment of federal estate tax return, report to director of ... (1/1/1981) |
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145.711
|
Deficiency in tax paid — notice — assessment — time limitations. (1/1/1981) |
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|
145.801
|
Claims for credit or refund — limitations on time allowed for filing and ... (1/1/1981) |
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|
145.846
|
Application for review, filing. (1/1/1981) |
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|
145.871
|
Reciprocity with other states in enforcement of liabilities for estate and ... (1/1/1981) |
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145.961
|
Director to administer and enforce law — rules and regulations to follow ... (1/1/1981) |
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145.971
|
Director to determine form and content of returns, documents — ... (1/1/1981) |
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145.985
|
Procedure — income tax laws applicable. (1/1/1981) |
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|
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GENERATION-SKIPPING CREDIT TAX |
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|
145.995
|
Generation-skipping credit tax imposed — amount. (1/1/1990) |
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REPEAL OF FEDERAL ESTATE TAX |
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|
145.1000
|
Repeal of federal estate tax, effect on state tax — effective date. (8/28/2001) |
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- Cross References |
|
Bad check, passing in payment of taxes, penalty, 139.235 |
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Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235 |
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Delinquencies, contracts to collect with attorneys and collection agencies, 140.850 |
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Higher education loan authority bond issues, 173.440 |
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Inventory and appraisement of estate to include property subject to tax, 473.233 |
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State director of revenue to collect estate tax, 136.030 |
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