Section 145.481

Title X TAXATION AND REVENUE

Chapter 145

Effective - 01 Jan 1981, see footnote   

  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