Missouri § 145.552 - Recovery of estate tax from distributee, permitted when.
Full text of Missouri Revised Statutes of Missouri § 145.552 — Recovery of estate tax from distributee, permitted when., with citation guidance and answers to common questions.
§ 145.552. Recovery of estate tax from distributee, permitted when.
Unless the decedent otherwise directs by will, if any part of the decedent's gross estate for federal estate tax purposes consists of property the value of which is includable in the gross estate by reason of Internal Revenue Code section 2044, the decedent's estate shall be entitled to recover from the person receiving the property the amount by which the total Missouri estate tax paid exceeds the total Missouri estate tax which would have been payable if the value of such property had not been included in the gross estate. For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person, based on his pro rata share of the property received. Further, for purposes of this section, interest and penalties attributable to additional Missouri estate tax on property described in this section shall be treated as additional Missouri estate tax which the decedent's estate shall be entitled to recover in accordance with the provisions of this section.
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(L. 1986 S.B. 669, et al.)
---- end of effective 28 Aug 1986 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 145.552
What does Revised Statutes of Missouri § 145.552 cover?
Section 145.552 ("Recovery of estate tax from distributee, permitted when.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 145.552?
A common citation format is "Revised Statutes of Missouri § 145.552" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 145.552 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.