Missouri § 145.041 - Estate containing property having tax situs outside Missouri — computation of tax.
Full text of Missouri Revised Statutes of Missouri § 145.041 — Estate containing property having tax situs outside Missouri — computation of tax., with citation guidance and answers to common questions.
§ 145.041. Estate containing property having tax situs outside Missouri — computation of tax.
If the decedent's estate contains property having a tax situs not within the state of Missouri, then the tax determined by section 145.011 shall be reduced to an amount determined by multiplying the tax by a fraction whose numerator is the gross estate excluding all property having a tax situs not within the state of Missouri at the decedent's death and whose denominator is the gross estate. In determining the fraction, no deductions shall be considered and the gross estate shall not be reduced by a mortgage or other indebtedness for which the decedent's estate is not liable.
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(L. 1980 S.B. 539)
Effective 1-1-81
---- end of effective 01 Jan 1981 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 145.041
What does Revised Statutes of Missouri § 145.041 cover?
Section 145.041 ("Estate containing property having tax situs outside Missouri — computation of tax.") 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 § 145.041?
A common citation format is "Revised Statutes of Missouri § 145.041" (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 § 145.041 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.