§ 145.009 Law effective, when — estates to which applicable
§ 145.011 Tax imposed on transfer of decedent’s estate equal to maximum credit ..
§ 145.041 Estate containing property having tax situs outside Missouri — computation ..
§ 145.051 Executor to pay tax
§ 145.091 Terms to have same meaning as in federal law, exception — references to ..
§ 145.101 Definitions
§ 145.102 Tax situs of property
§ 145.201 Decedent’s domicile, states in conflict, compromise by agreement, content — ..
§ 145.301 Discharge of executor or fiduciary, when — procedure
§ 145.481 Tax return required when — executor’s duty
§ 145.511 Return, when and where filed — payment of tax
§ 145.551 Extension of time for payment or filing return or other document — interest ..
§ 145.552 Recovery of estate tax from distributee, permitted when
§ 145.601 Correction or amendment of federal estate tax return, report to director of ..
§ 145.711 Deficiency in tax paid — notice — assessment — time limitations
§ 145.801 Claims for credit or refund — limitations on time allowed for filing and ..
§ 145.846 Application for review, filing
§ 145.871 Reciprocity with other states in enforcement of liabilities for estate and ..
§ 145.961 Director to administer and enforce law — rules and regulations to follow ..
§ 145.971 Director to determine form and content of returns, documents — ..
§ 145.985 Procedure — income tax laws applicable
§ 145.995 Generation-skipping credit tax imposed — amount
§ 145.1000 Repeal of federal estate tax, effect on state tax — effective date
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Terms Used In Missouri Laws > Chapter 145 - Estate Tax

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Decedent: A deceased person.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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
  • Fiduciary: A trustee, executor, or administrator.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • 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
  • Property: includes real and personal property. 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes such district and territories. See Missouri Laws 1.020