PURPOSE: This rule is intended as an interpretive guideline as to those matters considered by the Department of Revenue in determining the liability of the estate to pay Missouri estate tax regardless of whether or not the time has expired for the estate to claim the death tax credit refund from the federal government.

NOTE: This regulation is applicable to decedents dying on or before December 31, 1980.

1. (1) Missouri estate tax imposed by section 145.070, RSMo (1969) does not depend upon the actual acceptance of the death tax credit. The fact that the estate did not claim the death tax credit does not relieve the estate from the duty and liability to pay the Missouri estate tax even though the time has expired for the estate to claim the death tax credit and claim a refund from the federal government.

AUTHORITY: sections 136.030 and 136.120, RSMo 1969.* Inheritance tax rule 61-070 was last filed on Dec. 31, 1975, effective Jan. 10, 1976.

*Original authority: 136.030, RSMo 1945, amended 1947, 1949, 1965 and 136.120, RSMo 1945.