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.
Mo. Rev. Stat. § 145.102
Tax situs of property
Effective: 01 Jan 1981, see footnote; (L. 1980 S.B. 539)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.