☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 145

< > Effective - 01 Jan 1981, see footnote bottom

  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.

­­--------

(L. 1980 S.B. 539)

Effective 1-1-81


---- end of effective  01 Jan 1981 ----

use this link to bookmark section  145.102


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House

@08:25:33.9 12 :)