145.481. Tax return required when — executor's duty.
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/mo/chapter-145/145-481A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
145.481. Tax return required when — executor's duty. — A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made:
(1)With respect to a resident, by every executor who is required to file a federal estate tax return;
(2)With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.
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(L. 1980 S.B. 539)
Effective 1-1-81