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145.009	Law effective, when — estates to which applicable. (8/28/1980)
145.011	Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law. (1/1/1981)
145.041	Estate containing property having tax situs outside Missouri — computation of tax. (1/1/1981)
145.051	Executor to pay tax. (1/1/1981)
145.091	Terms to have same meaning as in federal law, exception — references to federal law construed. (1/1/1981)
145.101	Definitions. (1/1/1981)
145.102	Tax situs of property. (1/1/1981)
145.201	Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when. (1/1/1981)
145.301	Discharge of executor or fiduciary, when — procedure. (1/1/1981)
145.481	Tax return required when — executor's duty. (1/1/1981)
145.511	Return, when and where filed — payment of tax. (1/1/1981)
145.551	Extension of time for payment or filing return or other document — interest to accrue, rate. (6/15/1987)
145.552	Recovery of estate tax from distributee, permitted when. (8/28/1986)
145.601	Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation. (1/1/1981)
145.711	Deficiency in tax paid — notice — assessment — time limitations. (1/1/1981)
145.801	Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when. (1/1/1981)
145.846	Application for review, filing. (1/1/1981)
145.871	Reciprocity with other states in enforcement of liabilities for estate and transfer taxes. (1/1/1981)
145.961	Director to administer and enforce law — rules and regulations to follow federal rules. (1/1/1981)
145.971	Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns. (1/1/1981)
145.985	Procedure — income tax laws applicable. (1/1/1981)
	GENERATION-SKIPPING CREDIT TAX
145.995	Generation-skipping credit tax imposed — amount. (1/1/1990)
	REPEAL OF FEDERAL ESTATE TAX
145.1000	Repeal of federal estate tax, effect on state tax — effective date. (8/28/2001)

- Cross References
	Bad check, passing in payment of taxes, penalty, 139.235
	Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235
	Delinquencies, contracts to collect with attorneys and collection agencies, 140.850
	Higher education loan authority bond issues, 173.440
	Inventory and appraisement of estate to include property subject to tax, 473.233
	State director of revenue to collect estate tax, 136.030