145.102. Tax situs of property. — Property shall have a tax situs within the state of Missouri if:
(1) It is real estate or tangible personal property and has actual situs within the state of Missouri; or
(2) It is intangible personal property and the decedent was a resident.
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(L. 1980 S.B. 539)
Effective 1-1-81
---- end of effective 01 Jan 1981 ----
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