Missouri Chapter 145 — Estate Tax

23 sections hosted, reproduced from the official public-domain source.

Mo. Rev. Stat. § 145.009— Law effective, when — estates to which applicable
Mo. Rev. Stat. § 145.011— Tax imposed on transfer of decedent's estate equal to maximum credit..
Mo. Rev. Stat. § 145.041— Estate containing property having tax situs outside Missouri — computation..
Mo. Rev. Stat. § 145.051— Executor to pay tax
Mo. Rev. Stat. § 145.091— Terms to have same meaning as in federal law, exception — references to..
Mo. Rev. Stat. § 145.101— Definitions
Mo. Rev. Stat. § 145.102— Tax situs of property
Mo. Rev. Stat. § 145.201— Decedent's domicile, states in conflict, compromise by agreement, content —..
Mo. Rev. Stat. § 145.301— Discharge of executor or fiduciary, when — procedure
Mo. Rev. Stat. § 145.481— Tax return required when — executor's duty
Mo. Rev. Stat. § 145.511— Return, when and where filed — payment of tax
Mo. Rev. Stat. § 145.551— Extension of time for payment or filing return or other document — interest..
Mo. Rev. Stat. § 145.552— Recovery of estate tax from distributee, permitted when
Mo. Rev. Stat. § 145.601— Correction or amendment of federal estate tax return, report to director of..
Mo. Rev. Stat. § 145.711— Deficiency in tax paid — notice — assessment — time limitations
Mo. Rev. Stat. § 145.801— Claims for credit or refund — limitations on time allowed for filing and..
Mo. Rev. Stat. § 145.846— Application for review, filing
Mo. Rev. Stat. § 145.871— Reciprocity with other states in enforcement of liabilities for estate and..
Mo. Rev. Stat. § 145.961— Director to administer and enforce law — rules and regulations to follow..
Mo. Rev. Stat. § 145.971— Director to determine form and content of returns, documents —..
Mo. Rev. Stat. § 145.985— Procedure — income tax laws applicable
Mo. Rev. Stat. § 145.995— Generation-skipping credit tax imposed — amount
Mo. Rev. Stat. § 145.1000— Repeal of federal estate tax, effect on state tax — effective date