Missouri
Chapter 145
23 entries
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145.009. Law effective, when — estates to which applicable.
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145.011. Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.
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145.041. Estate containing property having tax situs outside Missouri — computation of tax.
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145.051. Executor to pay tax.
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145.091. Terms to have same meaning as in federal law, exception — references to federal law construed.
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145.101. Definitions.
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145.102. Tax situs of property.
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145.201. Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.
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145.301. Discharge of executor or fiduciary, when — procedure.
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145.481. Tax return required when — executor's duty.
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145.511. Return, when and where filed — payment of tax.
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145.551. Extension of time for payment or filing return or other document — interest to accrue, rate.
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145.552. Recovery of estate tax from distributee, permitted when.
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145.601. Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.
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145.711. Deficiency in tax paid — notice — assessment — time limitations.
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145.801. Claims for credit or refund — limitations on time allowed for filing and amount — amended r…
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145.846. Application for review, filing.
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145.871. Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.
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145.961. Director to administer and enforce law — rules and regulations to follow federal rules.
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145.971. Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.
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145.985. Procedure — income tax laws applicable.
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145.995. Generation-skipping credit tax imposed — amount.
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145.1000. Repeal of federal estate tax, effect on state tax — effective date.