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 Chapter 145 Estate Tax 
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)
145.995   Generation-skipping credit tax imposed — amount. (1/1/1990)
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

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18 Jun 2024 01:37

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