PocketLaw | Missouri Revised Statutes

Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.

Section
145.301

Extension of time for payment or filing return or other document — interest to accrue, rate.

Section
145.552

Recovery of estate tax from distributee, permitted when.

Section
145.601

Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.

Section
145.711

Deficiency in tax paid — notice — assessment — time limitations.

Section
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.

Section
145.846

Application for review, filing.

Section
145.871

Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.

Section
145.961

Director to administer and enforce law — rules and regulations to follow federal rules.

Section
145.971

Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.

Section
145.985

Procedure — income tax laws applicable.

Section
145.995

Generation-skipping credit tax imposed — amount.

Section
145.1000

Estate Tax

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Law effective, when — estates to which applicable.

Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.

Estate containing property having tax situs outside Missouri — computation of tax.

Executor to pay tax.

Terms to have same meaning as in federal law, exception — references to federal law construed.

Definitions.

Tax situs of property.

Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.

Discharge of executor or fiduciary, when — procedure.

Tax return required when — executor's duty.

Return, when and where filed — payment of tax.

Extension of time for payment or filing return or other document — interest to accrue, rate.

Recovery of estate tax from distributee, permitted when.

Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.

Deficiency in tax paid — notice — assessment — time limitations.

Claims for credit or refund — limitations on time allowed for filing and amount — amended return, time limited — interest on refund or credit ceases, when.

Application for review, filing.

Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.

Director to administer and enforce law — rules and regulations to follow federal rules.

Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.

Procedure — income tax laws applicable.

Generation-skipping credit tax imposed — amount.

Repeal of federal estate tax, effect on state tax — effective date.