Missouri § 145.481 Tax return required when — executor's duty.

Missouri Statutes

§ 145.481 — Tax return required when — executor's duty.

Missouri § 145.481

Title XTAXATION AND REVENUE

Ch. 145Estate Tax

This text of Missouri § 145.481 (Tax return required when — executor's duty.) 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. § 145.481 (2026).

Text

A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made:

(1)With respect to a resident, by every executor who is required to file a federal estate tax return;

(2)With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.

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A tax return with respect to the tax imposed by sections 145.011 to 145.995 shall be made:

(1) With respect to a resident, by every executor who is required to file a federal estate tax return;

(2) With respect to a nonresident, by every executor who is required to file a federal estate tax return if that part of the gross estate having a tax situs within the state of Missouri exceeds ten thousand dollars.