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Missouri Laws > Title X > Chapter 145 - Estate Tax (Formerly Inheritance Tax)

Missouri Laws > Title X > Chapter 145 - Estate Tax (Formerly Inheritance Tax)


Current as of: 2009
§ 145.009Law effective, when--estates to which applicable
§ 145.011Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law
§ 145.041Estate containing property having tax situs outside Missouri--computation of tax
§ 145.051Executor to pay tax
§ 145.091Terms to have same meaning as in federal law, exception--references to federal law construed
§ 145.101Definitions
§ 145.102Tax situs of property
§ 145.201Decedent's domicile, states in conflict, compromise by agreement, content--interest shall accrue, when
§ 145.301Discharge of executor or fiduciary, when--procedure
§ 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
§ 145.1000Repeal of federal estate tax, effect on state tax--effective date

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U.S. Code Provisions: Estate and Gift Taxes

U.S. Code > Title 26 > Subtitle B - Estate And Gift Taxes

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