Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 145.009 RSMo Law effective, when — estates to which applicable
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145.009. Law effective, when — estates to which applicable. — Sections 145.011 to 145.995 shall become effective January 1, 1981, but it shall apply only with respect to decedents dying on or after January 1, 1981. The repeal of the provisions of chapter 145 shall become effectiv…
§ 145.011 RSMo Tax imposed on transfer of decedent's estate equal to maximum credit
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145.011. Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law. — A tax is imposed on the transfer of every decedent's estate which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri estate …
§ 145.041 RSMo Estate containing property having tax situs outside Missouri — computation
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[Repealed or reserved.]
§ 145.051 RSMo Executor to pay tax
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145.051. Executor to pay tax. — The liability imposed by sections 145.011 to 145.995 shall be paid by the executor. -------- (L. 1980 S.B. 539) Effective 1-1-81
§ 145.091 RSMo Terms to have same meaning as in federal law, exception — references to
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145.091. Terms to have same meaning as in federal law, exception — references to federal law construed. — Any term used in sections 145.011 to 145.995 shall have the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is …
§ 145.1000 RSMo Repeal of federal estate tax, effect on state tax — effective date
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145.1000. Repeal of federal estate tax, effect on state tax — effective date. — Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be…
§ 145.101 RSMo Definitions
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145.101. Definitions. — 1. "Executor" means the executor or administrator of the decedent, or, if there is no executor or administrator, then any person in actual or constructive possession of any property of the decedent. 2. "Nonresident" means an individual who is not a residen…
§ 145.102 RSMo Tax situs of property
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145.102. Tax situs of property. — Property shall have a tax situs within the state of Missouri if: (1) It is real estate or tangible personal property and has actual situs within the state of Missouri; or (2) It is intangible personal property and the decedent was a resident. -…
§ 145.201 RSMo Decedent's domicile, states in conflict, compromise by agreement, content —
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145.201. Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when. — When the director of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make …
§ 145.301 RSMo Discharge of executor or fiduciary, when — procedure
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145.301. Discharge of executor or fiduciary, when — procedure. — If an executor or other fiduciary receives a discharge pursuant to Internal Revenue Code Section 2204 (a) or (b) and if the fiduciary makes written application to the director of revenue for determination of the amo…
§ 145.481 RSMo Tax return required when — executor's duty
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145.481. Tax return required when — executor's duty. — A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made: (1) With respect to a resident, by every executor who is required to file a federal estate tax return; (2) With respect to a nonreside…
§ 145.511 RSMo Return, when and where filed — payment of tax
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145.511. Return, when and where filed — payment of tax. — Returns required by section 145.481 shall be filed within nine months after the death of the decedent. A person required to make and file a return under sections 145.011 to 145.995 shall without assessment, notice, or dema…
§ 145.551 RSMo Extension of time for payment or filing return or other document — interest
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145.551. Extension of time for payment or filing return or other document — interest to accrue, rate. — 1. The director of revenue may grant a reasonable extension of time for payment of tax, or for filing any return, declaration, statement, or other document required by sections…
§ 145.552 RSMo Recovery of estate tax from distributee, permitted when
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145.552. Recovery of estate tax from distributee, permitted when. — Unless the decedent otherwise directs by will, if any part of the decedent's gross estate for federal estate tax purposes consists of property the value of which is includable in the gross estate by reason of Int…
§ 145.601 RSMo Correction or amendment of federal estate tax return, report to director of
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145.601. Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation. — If the amount of a taxpayer's federal taxable estate, adjusted taxable gifts, or credit for state death taxes reported on his federal estate tax retu…
§ 145.711 RSMo Deficiency in tax paid — notice — assessment — time limitations
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145.711. Deficiency in tax paid — notice — assessment — time limitations. — 1. Except as otherwise provided in this section, a notice of deficiency shall be mailed to the taxpayer within three years after the return was filed. No deficiency shall be assessed or collected unless t…
§ 145.801 RSMo Claims for credit or refund — limitations on time allowed for filing and
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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. — 1. A claim for credit or refund of an overpayment of any tax imposed by sections 145.011 to 145.995 shall be file…
§ 145.846 RSMo Application for review, filing
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145.846. Application for review, filing. — An application for review of the director of revenue's determination pursuant to sections 145.011 to 145.995 shall be filed by the executor with the administrative hearing commission under section 621.050. -------- (L. 1980 S.B. 539) E…
§ 145.871 RSMo Reciprocity with other states in enforcement of liabilities for estate and
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145.871. Reciprocity with other states in enforcement of liabilities for estate and transfer taxes. — The courts of this state shall recognize and enforce liabilities for estate and transfer taxes lawfully imposed by any state which extends a like comity to this state, and the du…
§ 145.961 RSMo Director to administer and enforce law — rules and regulations to follow
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145.961. Director to administer and enforce law — rules and regulations to follow federal rules. — 1. The director of revenue shall administer and enforce the tax imposed by sections 145.011 to 145.995 and he is authorized to make such rules and regulations and to require such fa…
§ 145.971 RSMo Director to determine form and content of returns, documents —
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145.971. Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns. — 1. The director of revenue may prescribe the form and contents of any return or other documents, including a copy of part or all of a federal…
§ 145.985 RSMo Procedure — income tax laws applicable
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145.985. Procedure — income tax laws applicable. — Except as otherwise specifically provided in sections 145.011 to 145.995, procedural matters under the provisions of sections 145.011 to 145.995 shall be determined pursuant to and in the manner prescribed in the following sectio…
§ 145.995 RSMo Generation-skipping credit tax imposed — amount
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145.995. Generation-skipping credit tax imposed — amount. — 1. A generation-skipping credit tax is imposed on every generation-skipping transfer which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri generation-skipping credit…