PURPOSE: This rule is intended as a guideline for the filing of exceptions, when an interested party feels any part of the appraiser’s report to be in error under section 145.170, RSMo (1969).

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

1. (1) Reports of appraisers are examined by the director. Errors will be called to the attention of the probate judge, appraisers and interested parties, requesting an amended report be filed with the probate court under the provisions of section 145.180, RSMo (1969). The appraiser should immediately contact the probate court when errors in an appraiser’s report occur. The probate judge must always be advised by the appraiser of any action before forwarding an amended report to the director of revenue. If an amended report approved by the court is not provided, the director may file exceptions to the report under section 145.170, RSMo (1969).
2. (2) Exceptions to the report of appraiser must be served on the director of revenue within thirty (30) days after the date the report is filed.

AUTHORITY: sections 136.030 and 136.120, RSMo 1969.* Inheritance tax rule 61-170 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.