Missouri § 145.1000 Repeal of federal estate tax, effect on state tax — effective date.

Missouri Statutes

§ 145.1000 — Repeal of federal estate tax, effect on state tax — effective date.

Missouri § 145.1000

Title XTAXATION AND REVENUE

Ch. 145Estate Tax

This text of Missouri § 145.1000 (Repeal of federal estate tax, effect on state tax — effective date.) 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. § 145.1000 (2026).

Text

Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri.  The provisions of this section shall become effective on the same date as the effective date of the repeal of the federal estate tax * .

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Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to Section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri. The provisions of this section shall become effective on the same date as the effective date of the repeal of the federal estate tax * .

Legislative History

(L. 2001 H.B. 241) *Effective 12-19-14 *Revisor's Note: Section 2011 of the Internal Revenue Code (26 U.S.C. § 2011) was repealed effective December 19, 2014.