reglab/housing_qa huggingface dataset:
MO Rev Stat § 144.815 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.815 - Bullion and investment coins, sales and use tax exemption.

Effective - 28 Aug 2001   144.815. Bullion and investment coins, sales and use tax exemption. — In addition to the exemptions granted pursuant to the provisions of section 144.030, there shall also be specifically exempted from all local sales taxes, as defined in section 32.085, and sections 144.010 to 144.510 and 144.600 to 144.757, and from the computation of the tax levied, assessed or payable pursuant to all local sales taxes as defined in section 32.085 and sections 144.010 to 144.525 and 144.600 to 144.811, purchases of bullion and investment coins. For purposes of this section, the following terms shall mean:   (1) "Bullion", gold, silver, platinum or palladium in a bulk state, where its value depends on its content rather than its form, with a purity of not less than nine hundred parts per one thousand; and   (2) "Investment coins", numismatic coins or other forms of money and legal tender manufactured of gold, silver, platinum, palladium or metals with a fair market value greater than the face value of the coins. ­­-------- (L. 2000 S.B. 896, A.L. 2001 H.B. 825)
MO Rev Stat § 144.817 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.817 - Sales tax exemption for certain property donated to the state within one year of purchase.

Effective - 28 Aug 2003   144.817. Sales tax exemption for certain property donated to the state within one year of purchase. — In addition to the exemptions granted pursuant to the provisions of section 144.030, there shall also be specifically exempted from the provisions of the local sales tax law as defined in section 32.085, section 238.235, and sections 144.010 to 144.525 and 144.600 to 144.745, and from the computation of the tax levied, assessed, or payable pursuant to the local sales tax law as defined in section 32.085, section 238.235, and sections 144.010 to 144.525 and 144.600 to 144.761, purchases of any item of tangible personal property which is, within one year of such purchase, donated without charge to the state of Missouri. The exemption prescribed in this section includes purchases of all items of tangible personal property converted into an item donated as a gift to the state of Missouri. ­­-------- (L. 2003 S.B. 11)
MO Rev Stat § 144.1000 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.1000 - Citation of act.

 There are multiple enactments of 144.1000Effective - 01 Jul 2002, 2 histories   *144.1000. Citation of act. — Sections 144.1000 to 144.1015 shall be known as and referred to as the "Simplified Sales and Use Tax Administration Act". ­­-------- (L. 2002 H.B. 1150, et al.)  Effective 7-01-02  *This section was repealed by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.
MO Rev Stat § 144.1003 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.1003 - Definitions.

 There are multiple enactments of 144.1003Effective - 01 Jul 2002, 2 histories   *144.1003. Definitions. — As used in sections 144.1000 to 144.1015, the following terms shall mean:   (1) "Agreement", the streamlined sales and use tax agreement;   (2) "Certified automated system", software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction;   (3) "Certified service provider", an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions;   (4) "Person", an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation or any other legal entity;   (5) "Sales tax", any sales tax levied pursuant to this chapter, section 32.085, or any other sales tax authorized by statute and levied by this state or its political subdivisions;   (6) "Seller", any person making sales, leases or rentals of personal property or services;   (7) "State", any state of the United States and the District of Columbia;   (8) "Use tax", the use tax levied pursuant to this chapter. ­­-------- (L. 2002 H.B. 1150, et al.)  Effective 7-01-02  *This section was repealed by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.
MO Rev Stat § 144.1006 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.1006 - Multistate discussions permitted, state representation, duties.

 There are multiple enactments of 144.1006Effective - 01 Jul 2002, 2 histories   *144.1006. Multistate discussions permitted, state representation, duties. — For the purposes of reviewing and, if necessary, amending the agreement embodying the simplification recommendations contained in section 144.1015, the state may enter into multistate discussions. For purposes of such discussions, the state shall be represented by seven delegates, one of whom shall be appointed by the governor, two members appointed by the speaker of the house of representatives, one member appointed by the minority leader of the house of representatives, two members appointed by the president pro tempore of the senate and one member appointed by the minority leader of the senate. The delegates need not be members of the general assembly and at least one of the delegates appointed by the speaker of the house of representatives and one member appointed by the president pro tempore of the senate shall be from the private sector and represent the interests of Missouri businesses. The delegates shall recommend to the committees responsible for reviewing tax issues in the senate and the house of representatives each year any amendment of state statutes required to be substantially in compliance with the agreement. Such delegates shall make a written report by the fifteenth day of January each year regarding the status of the multistate discussions and upon final adoption of the terms of the sales and use tax agreement by the multistate body. ­­-------- (L. 2002 H.B. 1150, et al.)  Effective 7-01-02  *This section was repealed by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.
MO Rev Stat § 144.1009 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.1009 - Agreements not to invalidate or amend state law — action of general assembly required for implementation of conditions, procedure.

 There are multiple enactments of 144.1009Effective - 01 Jul 2002, 2 histories   *144.1009. Agreements not to invalidate or amend state law — action of general assembly required for implementation of conditions, procedure. — No provision of the agreement authorized by sections 144.1000 to 144.1015 in whole or in part invalidates or amends any provision of the law of this state. Implementation of any condition of this agreement in this state, whether adopted before, at, or after membership of this state in the agreement, must be by action of the general assembly. Such report shall be delivered to the governor, the secretary of state, the president pro tempore of the senate and the speaker of the house of representatives and shall simultaneously be made publicly available by the secretary of state to any person requesting a copy. ­­-------- (L. 2002 H.B. 1150, et al.)  Effective 7-01-02  *This section was repealed by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.
MO Rev Stat § 144.1012 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.1012 - Elements of agreement, number of delegates necessary to enter into.

 There are multiple enactments of 144.1012Effective - 01 Jul 2002, 2 histories   *144.1012. Elements of agreement, number of delegates necessary to enter into. — Unless five of the seven delegates agree, the delegates shall not enter into or vote for any streamlined sales and use tax agreement that:  (1) Requires adoption of a definition of any term that would cause any item or transaction that is now excluded or exempted from sales or use tax to become subject to sales or use tax;  (2) Requires the state of Missouri to fully exempt or fully apply sales taxes to the sale of food or any other item;  (3) Restricts the ability of local governments under statutes in effect on August 28, 2002, to enact one or more local taxes on one or more items without application of the tax to all sales within the taxing jurisdiction, however, restriction of any such taxes allowed by statutes effective after August 28, 2002, may be supported;  (4) Provides for adoption of any uniform rate structure that would result in a tax increase for any Missouri taxpayer;  (5) Affects the sourcing of sales tax transactions; or  (6) Prohibits limitations or thresholds on the application of sales and use tax rates or prohibits any current sales or use tax exemption in the state of Missouri, including exemptions that are based on the value of the transaction or item. ­­-------- (L. 2002 H.B. 1150, et al.)  Effective 7-01-02  *This section was repealed by S.B. 153 & 97, 2021. Due to a delayed effective date, both versions are printed here.
MO Rev Stat § 144.1021 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.1021 - Effective date of certain sections.

Effective - 28 Aug 2021   144.1021. Effective date of certain sections. — The enactment of sections 143.177, 144.608, 144.637, 144.638, and 144.752 of this act; the repeal and reenactment of sections 143.011, 144.011, 144.014, 144.020, 144.049, 144.054, 144.140, 144.526, and 144.605 of this act; and the repeal of sections 144.710, 144.1000, 144.1003, 144.1006, 144.1009, 144.1012, and 144.1015 of this act shall become effective January 1, 2023. ­­-------- (L. 2021 S.B. 153 & 97 § B)
MO Rev Stat § 145.009 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.009 - Law effective, when — estates to which applicable.

Effective - 28 Aug 1980   145.009. Law effective, when — estates to which applicable. — Sections 145.011 to 145.995 shall become effective January 1, 1981, but it shall apply only with respect to decedents dying on or after January 1, 1981. The repeal of the provisions of chapter 145 shall become effective January 1, 1981, but it shall not affect any decedents dying before January 1, 1981, in any respect, including, but not limited to, the determination of tax, interest, penalties, procedures, and periods of limitations. ­­-------- (L. 1980 S.B. 539 § 2)
MO Rev Stat § 145.011 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.011 - Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law.

Effective - 01 Jan 1981   145.011. Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law. — A tax is imposed on the transfer of every decedent's estate which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri estate tax shall be the maximum credit for state death taxes allowed by Internal Revenue Code Section 2011 but not less than the maximum credit for state death taxes allowable to the estate of a decedent against the federal estate tax by Section 2011 or any other provision of the laws of the United States. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.041 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.041 - Estate containing property having tax situs outside Missouri — computation of tax.

Effective - 01 Jan 1981   145.041. Estate containing property having tax situs outside Missouri — computation of tax. — 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. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.051 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.051 - Executor to pay tax.

Effective - 01 Jan 1981   145.051. Executor to pay tax. — The liability imposed by sections 145.011 to 145.995 shall be paid by the executor. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.091 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.091 - Terms to have same meaning as in federal law, exception — references to federal law construed.

Effective - 01 Jan 1981   145.091. Terms to have same meaning as in federal law, exception — references to federal law construed. — Any term used in sections 145.011 to 145.995 shall have the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is clearly required by the provisions of sections 145.011 to 145.995. Any reference in sections 145.011 to 145.995 to the Internal Revenue Code or other laws of the United States shall mean the Internal Revenue Code of 1954, and amendments thereto, and other provisions of the laws of the United States, as they may be or become effective, at any time or from time to time. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.101 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.101 - Definitions.

Effective - 01 Jan 1981   145.101. Definitions. — 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. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.102 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.102 - Tax situs of property.

Effective - 01 Jan 1981   145.102. Tax situs of property. — 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. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.201 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.201 - Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when.

Effective - 01 Jan 1981   145.201. Decedent's domicile, states in conflict, compromise by agreement, content — interest shall accrue, when. — When the director of revenue claims that a decedent was domiciled in this state at the time of his death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the director may make a written agreement of compromise with the other taxing authorities and the executor that a certain sum shall be accepted in full satisfaction of any and all death taxes imposed by this state, including any interest or penalties to the date of filing the agreement. The agreement shall also fix the amount to be accepted by the other states in full satisfaction of death taxes. The executor is hereby authorized to make such agreement. The director shall assess the agreed tax and the tax shall be deemed conclusively fixed as therein provided. Unless the tax is paid within ninety days after filing the agreement, interest shall accrue upon the amount fixed in the agreement from the time of the decedent's death. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.301 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.301 - Discharge of executor or fiduciary, when — procedure.

Effective - 01 Jan 1981   145.301. Discharge of executor or fiduciary, when — procedure. — If an executor or other fiduciary receives a discharge pursuant to Internal Revenue Code Section 2204 (a) or (b) and if the fiduciary makes written application to the director of revenue for determination of the amount of the tax and discharge from personal liability, the director within two months after receiving satisfactory evidence of the Section 2204 discharge, but not after the expiration of the period prescribed for the assessment of the tax in section 145.711, shall notify the fiduciary of the amount of the tax. The fiduciary, on payment of the amount of which he is notified (other than any amount the time payment of which is extended under section 145.551), and on furnishing any bond which may be required for any amount for which the time for payment is extended, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing showing the discharge. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.481 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.481 - Tax return required when — executor's duty.

Effective - 01 Jan 1981   145.481. Tax return required when — executor's duty. — 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. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.511 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.511 - Return, when and where filed — payment of tax.

Effective - 01 Jan 1981   145.511. Return, when and where filed — payment of tax. — Returns required by section 145.481 shall be filed within nine months after the death of the decedent. A person required to make and file a return under sections 145.011 to 145.995 shall without assessment, notice, or demand, pay any tax due thereon to the director of revenue on or before the date fixed for filing such return (determined without regard to any extension of time for filing the return). The director shall prescribe the place for filing any return, declaration, statement, or other document required pursuant to this chapter and for the payment of any tax. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81
MO Rev Stat § 145.552 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.552 - Recovery of estate tax from distributee, permitted when.

Effective - 28 Aug 1986   145.552. Recovery of estate tax from distributee, permitted when. — Unless the decedent otherwise directs by will, if any part of the decedent's gross estate for federal estate tax purposes consists of property the value of which is includable in the gross estate by reason of Internal Revenue Code section 2044, the decedent's estate shall be entitled to recover from the person receiving the property the amount by which the total Missouri estate tax paid exceeds the total Missouri estate tax which would have been payable if the value of such property had not been included in the gross estate. For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person, based on his pro rata share of the property received. Further, for purposes of this section, interest and penalties attributable to additional Missouri estate tax on property described in this section shall be treated as additional Missouri estate tax which the decedent's estate shall be entitled to recover in accordance with the provisions of this section. ­­-------- (L. 1986 S.B. 669, et al.)
MO Rev Stat § 145.601 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 145 - Estate Tax|Section 145.601 - Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation.

Effective - 01 Jan 1981   145.601. Correction or amendment of federal estate tax return, report to director of revenue required, exceptions by regulation. — If the amount of a taxpayer's federal taxable estate, adjusted taxable gifts, or credit for state death taxes reported on his federal estate tax return is changed or corrected by the United States Internal Revenue Service or other competent authority, the taxpayer shall report the change or correction within ninety days after the final determination of the change or correction or as otherwise required by the director of revenue. Each report shall state whether and wherein the determination is believed to be erroneous. Any taxpayer filing an amended federal estate tax return shall also file within ninety days thereafter an amended return under sections 145.011 to 145.995 and shall give such information as the director of revenue may require. The imposition of an additional tax by Internal Revenue Code Section 2032A shall constitute a change. The director of revenue may by regulation prescribe exceptions to the requirements of this section as he deems appropriate. ­­-------- (L. 1980 S.B. 539)  Effective 1-1-81