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Marginalia
Code · Missouri · Chapter 145

145.102. Tax situs of property.

56 words·~1 min read·/mo/chapter-145/145-102

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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.
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(L. 1980 S.B. 539)
Effective 1-1-81
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