PURPOSE: This rule is intended as an interpretive guideline in determining taxes and interest, when due, under section 145.110, RSMo (1986).

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

1. (1) Interest is charged if tax is not paid within nine (9) months from the death of the decedent or within any extension allowed by the court. Interest is charged from the date of death.

AUTHORITY: sections 136.030 and 136.120, RSMo 1969.* Inheritance tax rule 61-110 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.