Tax situs of property.

  1. Law
  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Estate Tax
  5. Tax situs of property.

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Effective - 01 Jan 1981

145.102. Tax situs of property. — 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

(2) It is intangible personal property and the decedent was a resident.

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(L. 1980 S.B. 539)

Effective 1-1-81


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