Mo. Rev. Stat. § 145.481

Current with changes from the 2023 Legislative Session

Section 145.481 - Tax return required when - executor's duty

A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made:

(1) With respect to a resident, by every executor who is required to file a federal estate tax return;

(2) With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.

§ 145.481, RSMo

L. 1980 S.B. 539
Effective 1/1/1981