Missouri § 145.995 - Generation-skipping credit tax imposed — amount.
Full text of Missouri Revised Statutes of Missouri § 145.995 — Generation-skipping credit tax imposed — amount., with citation guidance and answers to common questions.
§ 145.995. Generation-skipping credit tax imposed — amount.
1. A generation-skipping credit tax is imposed on every generation-skipping transfer which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri generation-skipping credit tax shall be the maximum credit for state death taxes allowed by Internal Revenue Code, section 2604.
2. The other sections of sections 145.011 to 145.995 shall be applied by substituting:
(1) "Missouri generation-skipping credit tax" for "Missouri estate tax";
(2) "Tax imposed by section 145.995" for "tax imposed by section 145.011";
(3) "Property included in the generation-skipping transfer" for "gross estate";
(4) "Generation-skipping tax credit" for "credit for state death taxes"; and
(5) "Federal generation-skipping tax return" for "federal estate tax return".
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(L. 1980 S.B. 539, A.L. 1989 H.B. 35, et al.)
Effective 1-1-90
---- end of effective 01 Jan 1990 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 145.995
What does Revised Statutes of Missouri § 145.995 cover?
Section 145.995 ("Generation-skipping credit tax imposed — amount.") 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 § 145.995?
A common citation format is "Revised Statutes of Missouri § 145.995" (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 § 145.995 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.