Tax return required when — executor's duty.

1. Law
2. Missouri Revised Statutes
3. Taxation and Revenue
4. Estate Tax
5. Tax return required when — executor's duty.

Effective - 01 Jan 1981

145.481. Tax return required when — executor's duty. — 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;

(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.

­­--------

(L. 1980 S.B. 539)

Effective 1-1-81

Download our app to see the most-to-date content.