Chapter 145 - Estate Tax

Chapter 145 - Estate Tax

Section 145.009 Law effective, when — estates to which applicable.
Section 145.011 Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.
Section 145.041 Estate containing property having tax situs outside Missouri — computation of tax.
Section 145.051 Executor to pay tax.
Section 145.091 Terms to have same meaning as in federal law, exception — references to federal law construed.
Section 145.101 Definitions.
Section 145.102 Tax situs of property.
Section 145.201 Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.
Section 145.301 Discharge of executor or fiduciary, when — procedure.
Section 145.481 Tax return required when — executor's duty.
Section 145.511 Return, when and where filed — payment of tax.
Section 145.551 Extension of time for payment or filing return or other document — interest to accrue, rate.
Section 145.552 Recovery of estate tax from distributee, permitted when.
Section 145.601 Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.
Section 145.711 Deficiency in tax paid — notice — assessment — time limitations.
Section 145.801 Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when.
Section 145.846 Application for review, filing.
Section 145.871 Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.
Section 145.961 Director to administer and enforce law — rules and regulations to follow federal rules.
Section 145.971 Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.
Section 145.985 Procedure — income tax laws applicable.
Section 145.995 Generation-skipping credit tax imposed — amount.
Section 145.1000 Repeal of federal estate tax, effect on state tax — effective date.

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