PURPOSE: This rule is intended as an interpretive guideline in determining when money is to be paid to the director of revenue— issuance of a receipt therefore, and taxes paid erroneously to be refunded, under sections 145.140 and 145.250, RSMo (1986).

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

1. (1) It is not necessary that the taxpayer receives a statement before submitting check for amount of tax due the state of Missouri, ninety-seven and one-half percent (97 1/2%), as assessed by the appraiser’s report. Inheritance tax payment must be made by cashier’s check, certified check or fiduciary account check, payable to the director of revenue, and mailed to the inheritance tax bureau P.O. Box 27, Jefferson City, MO 65105.
2. (2) When the report is in error, moneys received will be deposited and a receipt issued as a partial payment. Upon receipt of an amended report and proper remittance, a receipt for full payment will be issued. The original receipt in all cases is mailed to the probate court and a copy to payor.
3. (3) If an overpayment occurs, proceedings for a refund will be commenced immediately on the basis of reassessment on the amended report or by court order under section 145.250, RSMo (1986).
4. (4) Partial payment in an amount to satisfy the federal taxing authority is allowable and a receipt and certificate of payment will be issued showing the partial payment upon request.
5. (5) A statement of tax due the state of Missouri is sent to the executor or administrator, unless the name and address of the attorney for the estate is given on the report or other instructions accompany the report. Name and complete address of the estate officers should be indicated on the report for correspondence and billing purposes.
6. (6) The director of revenue, in his/her discretion, may refuse to issue receipt for state inheritance tax payments until the estate tax appraisal has been received, examined and approved.

AUTHORITY: sections 136.030 and 136.120, RSMo 1969.* Inheritance tax rule 61-140 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.