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Revised Statutes of Missouri

Chapter 145

Mo. Rev. Stat. ch. 145

Estate Tax

145.009Law effective, when — estates to which applicable 145.010(Repealed L. 1980 S.B. 539 § 1)Repealed 145.011Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law 145.020(Repealed L. 1980 S.B. 539 § 1)Repealed 145.030(Repealed L. 1980 S.B. 539 § 1)Repealed 145.040(Repealed L. 1980 S.B. 539 § 1)Repealed 145.041Estate containing property having tax situs outside Missouri — computation of tax 145.050(Repealed L. 1980 S.B. 539 § 1)Repealed 145.051Executor to pay tax 145.060(Repealed L. 1980 S.B. 539 § 1)Repealed 145.070(Repealed L. 1980 S.B. 539 § 1)Repealed 145.080(Repealed L. 1980 S.B. 539 § 1)Repealed 145.090(Repealed L. 1980 S.B. 539 § 1)Repealed 145.091Terms to have same meaning as in federal law, exception — references to federal law construed 145.100(Repealed L. 1980 S.B. 539 § 1)Repealed 145.1000Repeal of federal estate tax, effect on state tax — effective date 145.101Definitions 145.102Tax situs of property 145.110(Repealed L. 1980 S.B. 539 § 1)Repealed 145.120(Repealed L. 1980 S.B. 539 § 1)Repealed 145.130(Repealed L. 1980 S.B. 539 § 1)Repealed 145.140(Repealed L. 1980 S.B. 539 § 1)Repealed 145.150(Repealed L. 1980 S.B. 539 § 1)Repealed 145.160(Repealed L. 1980 S.B. 539 § 1)Repealed 145.170(Repealed L. 1980 S.B. 539 § 1)Repealed 145.180(Repealed L. 1980 S.B. 539 § 1)Repealed 145.190(Repealed L. 1980 S.B. 539 § 1)Repealed 145.200(Repealed L. 1980 S.B. 539 § 1)Repealed 145.201Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when 145.210(Repealed L. 1980 S.B. 539 § 1)Repealed 145.220(Repealed L. 1980 S.B. 539 § 1)Repealed 145.230(Repealed L. 1980 S.B. 539 § 1)Repealed 145.240(Repealed L. 1980 S.B. 539 § 1)Repealed 145.250(Repealed L. 1980 S.B. 539 § 1)Repealed 145.260(Repealed L. 1980 S.B. 539 § 1)Repealed 145.270(Repealed L. 1980 S.B. 539 § 1)Repealed 145.280(Repealed L. 1980 S.B. 539 § 1)Repealed 145.290(Repealed L. 1980 S.B. 539 § 1)Repealed 145.300(Repealed L. 1980 S.B. 539 § 1)Repealed 145.301Discharge of executor or fiduciary, when — procedure 145.305(Repealed L. 1980 S.B. 539 § 1)Repealed 145.310(Repealed L. 1980 S.B. 539 § 1)Repealed 145.320(Repealed L. 1980 S.B. 539 § 1)Repealed 145.325(Repealed L. 1980 S.B. 539 § 1)Repealed 145.330(Repealed L. 1980 S.B. 539 § 1)Repealed 145.340(Repealed L. 1977 H.B. 394 § 1)Repealed 145.350(Repealed L. 1980 S.B. 539 § 1)Repealed 145.481Tax return required when — executor's duty 145.511Return, when and where filed — payment of tax 145.551Extension of time for payment or filing return or other document — interest to accrue, rate 145.552Recovery of estate tax from distributee, permitted when 145.601Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation 145.711Deficiency in tax paid — notice — assessment — time limitations 145.801Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when 145.846Application for review, filing 145.871Reciprocity with other states in enforcement of liabilities for estate and transfer taxes 145.961Director to administer and enforce law — rules and regulations to follow federal rules 145.971Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns 145.985Procedure — income tax laws applicable 145.995Generation-skipping credit tax imposed — amount