Missouri § 145.601 - Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.
Full text of Missouri Revised Statutes of Missouri § 145.601 — Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation., with citation guidance and answers to common questions.
§ 145.601. Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.
If the amount of a taxpayer's federal taxable estate, adjusted taxable gifts, or credit for state death taxes reported on his federal estate tax return is changed or corrected by the United States Internal Revenue Service or other competent authority, the taxpayer shall report the change or correction within ninety days after the final determination of the change or correction or as otherwise required by the director of revenue. Each report shall state whether and wherein the determination is believed to be erroneous. Any taxpayer filing an amended federal estate tax return shall also file within ninety days thereafter an amended return under sections 145.011 to 145.995 and shall give such information as the director of revenue may require. The imposition of an additional tax by Internal Revenue Code Section 2032A shall constitute a change. The director of revenue may by regulation prescribe exceptions to the requirements of this section as he deems appropriate.
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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 § 145.601
What does Revised Statutes of Missouri § 145.601 cover?
Section 145.601 ("Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.") 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 § 145.601?
A common citation format is "Revised Statutes of Missouri § 145.601" (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 § 145.601 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.