Missouri Statutes
§ 145.011 — Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.
Missouri § 145.011
This text of Missouri § 145.011 (Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mo. Rev. Stat. § 145.011 (2026).
Text
A tax is imposed on the transfer of every decedent's estate which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri estate tax shall be the maximum credit for state death taxes allowed by Internal Revenue Code Section 2011 but not less than the maximum credit for state death taxes allowable to the estate of a decedent against the federal estate tax by Section 2011 or any other provision of the laws of the United States.
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Legislative History
(L. 1980 S.B. 539)
Effective 1-1-81
Nearby Sections
15
§ 145.011
Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.§ 145.051
Executor to pay tax.§ 145.091
Terms to have same meaning as in federal law, exception — references to federal law construed.§ 145.101
Definitions.§ 145.102
Tax situs of property.Cite This Page — Counsel Stack
Bluebook (online)
Missouri § 145.011, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/145/145.011.