Missouri § 145.101 Definitions.

Missouri Statutes

§ 145.101 — Definitions.

Missouri § 145.101

Title XTAXATION AND REVENUE

Ch. 145Estate Tax

This text of Missouri § 145.101 (Definitions.) 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. § 145.101 (2026).

Text

1."Executor" means the executor or administrator of the decedent, or, if there is no executor or administrator, then any person in actual or constructive possession of any property of the decedent.

2."Nonresident" means an individual who is not a resident.

3."Resident" means an individual who is domiciled in this state at the time of death.

4."State" means any state or territory of the United States and the District of Columbia.

Free access — add to your briefcase to read the full text and ask questions with AI

1. "Executor" means the executor or administrator of the decedent, or, if there is no executor or administrator, then any person in actual or constructive possession of any property of the decedent.

2. "Nonresident" means an individual who is not a resident.

3. "Resident" means an individual who is domiciled in this state at the time of death.

4. "State" means any state or territory of the United States and the District of Columbia.