Missouri Laws 145.481 – Tax return required when — executor’s duty
Current as of: 2023 | Check for updates
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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;
Terms Used In Missouri Laws 145.481
- Executor: A male person named in a will to carry out the decedent
- Executor: includes administrator where the subject matter applies to an administrator. See Missouri Laws 1.020
- Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
- 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) With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.