Missouri § 144.155 - Limitation on time period to assess liability of transferee — death effect — transferee defined.
Full text of Missouri Revised Statutes of Missouri § 144.155 — Limitation on time period to assess liability of transferee — death effect — transferee defined., with citation guidance and answers to common questions.
§ 144.155. Limitation on time period to assess liability of transferee — death effect — transferee defined.
1. The liability at law or in equity of a transferee of property of a taxpayer for any tax, addition to tax, penalty or interest due under sections 144.010 to 144.510 and 144.600 to 144.745, shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates except as hereinafter provided in this section. The term "transferee" includes donee, heir, legatee, devisee and distributee.
2. In the case of the liability of an initial transferee, the period of limitation for assessment of any liability expires one year after the expiration of the period of limitation against the transferor; in the case of the liability of a transferee of a transferee, it expires one year after the expiration of the period of limitation against the preceding transferee, but not more than three years after the expiration of the period of limitation for assessment against the original transferor.
3. If, before the expiration of the time provided in this section for the assessment of the liability, the director of revenue and the transferee have consented in writing to its assessment after such time, the liability may be assessed at any time prior to the expiration of the period agreed upon or an extension thereof.
4. If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.
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(L. 1983 1st Ex. Sess. H.B. 10)
Effective 1-1-84
---- end of effective 01 Jan 1984 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 144.155
What does Revised Statutes of Missouri § 144.155 cover?
Section 144.155 ("Limitation on time period to assess liability of transferee — death effect — transferee defined.") 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 § 144.155?
A common citation format is "Revised Statutes of Missouri § 144.155" (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 § 144.155 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.