Missouri Statutes
§ 145.102 — Tax situs of property.
Missouri § 145.102
This text of Missouri § 145.102 (Tax situs of property.) 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. § 145.102 (2026).
Text
Property shall have a tax situs within the state of Missouri if:
(1)It is real estate or tangible personal property and has actual situs within the state of Missouri; or
(2)It is intangible personal property and the decedent was a resident.
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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 § 145.102, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/145/145.102.