☰ Revisor of Missouri


Chapter 145

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  145.1000.  Repeal of federal estate tax, effect on state tax — effective date. — Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri.  The provisions of this section shall become effective on the same date as the effective date of the repeal of the federal estate tax*.


(L. 2001 H.B. 241)

*Effective 12-19-14

*Revisor's Note:  Section 2011 of the Internal Revenue Code (26 U.S.C. § 2011) was repealed effective December 19, 2014.

---- end of effective  28 Aug 2001 ----

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