Missouri § 145.871 - Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.
Full text of Missouri Revised Statutes of Missouri § 145.871 — Reciprocity with other states in enforcement of liabilities for estate and transfer taxes., with citation guidance and answers to common questions.
§ 145.871. Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.
The courts of this state shall recognize and enforce liabilities for estate and transfer taxes lawfully imposed by any state which extends a like comity to this state, and the duly authorized officer of any such state may sue for the collection of such a tax in the courts of this state. A certificate by the secretary of state of the other state that an officer suing for the collection of the tax is duly authorized to collect the tax shall be conclusive proof of such authority. For the purposes of this section, the word "TAXES" shall include additions to tax, interest, and penalties, and liabilities for the taxes, additions to tax, interest, and penalties shall be recognized and enforced by the courts of this state to the same extent that the laws of the other state permit the enforcement in its courts of liability for the taxes, additions to a tax, interest, and penalties due this state under sections 145.011 to 145.995.
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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 § 145.871
What does Revised Statutes of Missouri § 145.871 cover?
Section 145.871 ("Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.") 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 § 145.871?
A common citation format is "Revised Statutes of Missouri § 145.871" (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 § 145.871 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.