Mo. Rev. Stat. ch. 145 – Estate Tax | Midpage145.009Law effective, when — estates to which applicable145.011Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law145.041Estate containing property having tax situs outside Missouri — computation of tax145.051Executor to pay tax145.091Terms to have same meaning as in federal law, exception — references to federal law construed145.1000Repeal of federal estate tax, effect on state tax — effective date145.101Definitions145.102Tax situs of property145.201Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when145.301Discharge of executor or fiduciary, when — procedure145.481Tax return required when — executor's duty145.511Return, when and where filed — payment of tax145.551Extension of time for payment or filing return or other document — interest to accrue, rate145.552Recovery of estate tax from distributee, permitted when145.601Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation145.711Deficiency in tax paid — notice — assessment — time limitations145.801Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when145.846Application for review, filing145.871Reciprocity with other states in enforcement of liabilities for estate and transfer taxes145.961Director to administer and enforce law — rules and regulations to follow federal rules145.971Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns145.985Procedure — income tax laws applicable145.995Generation-skipping credit tax imposed — amount