Missouri Code — 145
Browse 23 sections in division 145 of the Missouri code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 145.009. Law effective, when — estates to which applicable.
- § 145.011. Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.
- § 145.041. Estate containing property having tax situs outside Missouri — computation of tax.
- § 145.051. Executor to pay tax.
- § 145.091. Terms to have same meaning as in federal law, exception — references to federal law construed.
- § 145.101. Definitions.
- § 145.102. Tax situs of property.
- § 145.201. Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.
- § 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 to accrue, rate.
- § 145.552. Recovery of estate tax from distributee, permitted when.
- § 145.601. Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.
- § 145.711. Deficiency in tax paid — notice — assessment — time limitations.
- § 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.
- § 145.846. Application for review, filing.
- § 145.871. Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.
- § 145.961. Director to administer and enforce law — rules and regulations to follow federal rules.
- § 145.971. Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.
- § 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.