Missouri Statutes
§ 145.041 — Estate containing property having tax situs outside Missouri — computation of tax.
Missouri § 145.041
This text of Missouri § 145.041 (Estate containing property having tax situs outside Missouri — computation of tax.) 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. § 145.041 (2026).
Text
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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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 § 145.041, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/145/145.041.