Missouri Laws 145.102 – Tax situs of property
Current as of: 2023 | Check for updates
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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
Terms Used In Missouri Laws 145.102
- Decedent: A deceased person.
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
(2) It is intangible personal property and the decedent was a resident.