PURPOSE: This rule shall serve as an interpretive guideline in the matter of the statutory time limit in which the probate court must submit a certified copy of the report to the director of revenue and documents that must accompany the report as attachments under section 145.180, RSMo (1969).

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

1. (1) A certified copy of the report of appraiser and estate tax appraisal (if applicable) must be forwarded to the director of revenue within five (5) days after the amount of the tax has been affixed by the court.

2. (2) The following documents shall accompany the report of appraiser:

   1. (A) A copy or reproduction of the will in all cases where the decedent died testate and a copy of the trust agreement (if applicable);
   2. (B) Form 706, United States Treasury Department, Internal Revenue Service, estate tax return or any form(s) adopted in place of this form;
   3. (C) All other papers used by the appraiser to arrive at the tax;
   4. (D) Estate tax appraisal; and
   5. (E) A copy of the inventory required by section 473.233, RSMo (1986).

AUTHORITY: sections 136.030 and 136.120, RSMo 1969.* Inheritance tax rule 61-180 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.