reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.720 - Sales tax interest and penalty provisions applicable.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1994
144.720. Sales tax interest and penalty provisions applicable. —
Sections 144.170, 144.220, 144.230, and 144.240, pertaining to interest on delinquent taxes, the time within which additional assessments shall be made, the time within which assessed penalties and taxes shall be paid and the procedure for requesting review of additional assessments are applicable to the assessment and payment of the tax levied by this law.
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(L. 1959 H.B. 35 § 18, A.L. 1994 S.B. 477, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.725 - Failure to obey subpoena or to produce books, a misdemeanor.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1959
144.725. Failure to obey subpoena or to produce books, a misdemeanor. —
If any person summoned as a witness by the director or by the designee of the director fails to obey the summons or refuses to testify or answer any material question or refuses to produce any book, record, paper or other data when required so to do, he is guilty of a misdemeanor. Nothing in this section shall be construed to deprive a person of any right, privilege or immunity guaranteed by the Constitution of the United States or the Constitution of the State of Missouri.
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(L. 1959 H.B. 35 § 23)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.730 - Advertising that vendor absorbs tax, a misdemeanor.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1959
144.730. Advertising that vendor absorbs tax, a misdemeanor. —
No vendor shall advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by sections 144.600 to 144.745, and required to be collected by him, will be assumed or absorbed by him, or that it will not be added to the selling price of the property sold, or if added, that it or any part thereof will be refunded. Any person violating any of the provisions of this section is guilty of a misdemeanor.
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(L. 1959 H.B. 35 § 27)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.735 - Failure to make return, pay tax or keep records, penalty.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1974
144.735. Failure to make return, pay tax or keep records, penalty. —
Any person required under sections 144.600 to 144.745 to pay any tax, or required by sections 144.600 to 144.745 to make a return, keep any records or supply any information, who with intent to defraud willfully fails to pay such tax, make such return, keep such records or supply such information, at the time or times required by law, shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution.
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(L. 1959 H.B. 35 § 28, A.L. 1974 H.B. 1288)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.740 - False return or statement, penalty.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1974
144.740. False return or statement, penalty. —
Any person who willfully makes a false return, or who willfully makes a false statement in any return filed with or transmitted to the director of revenue relating to the amount of any sales or tax due under sections 144.600 to 144.745 shall, in addition to other penalties provided by law, and upon conviction thereof, be fined not more than ten thousand dollars, or be imprisoned in the county jail for not more than one year or by not less than two nor more than five years in the state penitentiary or by both fine and imprisonment together with the cost of prosecution.
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(L. 1959 H.B. 35 § 29, A.L. 1974 H.B. 1288)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.745 - Violation not having a specific penalty deemed a misdemeanor.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1974
144.745. Violation not having a specific penalty deemed a misdemeanor. —
Any person violating any of the provisions of sections 144.600 to 144.745 for which no criminal penalty is otherwise provided, upon conviction thereof, shall be deemed guilty of a misdemeanor.
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(L. 1959 H.B. 35 § 30, A.L. 1974 H.B. 1288)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.746 - Extension of time for filing for refund or proposed assessment by agreement — requirements.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1994
144.746. Extension of time for filing for refund or proposed assessment by agreement — requirements. —
The director of revenue and a taxpayer may agree in writing to extend the periods prescribed in sections 144.190 and 144.220, within which a refund claim may be filed or a proposed assessment may be served and mailed. Such an agreement must be made before the expiration of such periods and may be extended by subsequent agreements at any time before the expiration of the period previously agreed upon.
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(L. 1994 S.B. 477, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.750 - Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 2021
144.750. Out-of-state vendor purchases subject to expansion of use tax, newspaper notice, requirements. —
1. No later than the first week of November 2021, any county or municipality of this state that has enacted a use tax shall provide notice in the newspaper with the greatest circulation in such county or municipality and on any county or municipality website, provided such website exists, that certain purchases from out-of-state vendors will become subject to an expansion of the use tax as provided by state law. The notice shall be printed in the newspaper at least once per week, for two consecutive weeks. The notice shall include the rates of the use tax in the county or municipality and shall include general information on repealing a local use tax under section 144.761.
2. Nothing under subsection 1 of this section shall be construed to require that duplicate notices be published or to prevent any counties or municipalities from coordinating and collaborating in their notice efforts in order to maximize cost savings to taxpayers.
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(L. 2021 S.B. 153 & 97 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.761 - Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 27 Jun 2000, see footnote
144.761. Repeal or amendment of local use tax — effect on local use tax of repeal of local sales tax — petition to repeal local use tax — ballot measure on repeal of local use tax. —
1. No county or municipality imposing a local use tax pursuant to sections 144.757 to 144.761 may repeal or amend such local use tax unless such repeal or amendment is submitted to and approved by the voters of the county or municipality in the manner provided in section 144.757; provided, however, that the repeal of the local sales tax within the county or municipality shall be deemed to repeal the local use tax imposed pursuant to sections 144.757 to 144.761.
2. Whenever the governing body of any county or municipality in which a local use tax has been imposed in the manner provided by sections 144.757 to 144.761 receives a petition, signed by fifteen percent of the registered voters of such county or municipality voting in the last gubernatorial election, calling for an election to repeal such local use tax, the governing body shall submit to the voters of such county or municipality a proposal to repeal the county or municipality use tax imposed pursuant to sections 144.757 to 144.761. If a majority of the votes cast on the proposal by the registered voters voting thereon are in favor of the proposal to repeal the local use tax, then the ordinance or order imposing the local use tax, along with any amendments thereto, is repealed. If a majority of the votes cast by the registered voters voting thereon are opposed to the proposal to repeal the local use tax, then the ordinance or order imposing the local use tax, along with any amendments thereto, shall remain in effect.
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(L. 1996 S.B. 981, A.L. 2000 H.B. 1238)
Effective 6-27-00
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.809 - Exemption for aviation jet fuel, when.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 28 Aug 1996
144.809. Exemption for aviation jet fuel, when. —
In addition to the exemptions granted pursuant to the provisions of section 144.030, there is hereby specifically exempted from the provisions of, and the computation of the tax levied, assessed or payable under, any state or local sales or use tax, or any increase in any state or local sales or use tax rate, which tax or increase was not in effect on December 30, 1987, the sale, storage, use or consumption of aviation jet fuel at or upon airports within the state of Missouri, which airports are recipients of federal grant funds, have submitted applications for or have been approved for federal grant funds, or which are otherwise eligible to apply for federal grant funds.
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(L. 1996 S.B. 640)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.811 - Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions.

Title X TAXATION AND REVENUE
Chapter 144
• Effective - 13 Jul 1999, see footnote
144.811. Broadcast equipment purchased by broadcast stations exempt from sales and use tax — definitions. —
1. In addition to the exemptions granted under the provisions of section 144.030, there shall also be specifically exempted from the provisions of sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and from the provisions of any local sales tax law, as defined in section 32.085, and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525, sections 144.600 to 144.748, section 238.235, and under any local sales tax law, as defined in section 32.085, any equipment purchased by a federally licensed commercial or public broadcast station when such equipment purchase is made as a result of federal mandate and the technological change that results. This exemption does not apply to replacement of equipment necessitated by a result of use or equipment replaced due to damage or theft.
2. As used is this section, the following terms mean:
(1)
"Broadcast equipment"
, such equipment as may be necessary for the broadcast station to fulfill those obligations as set forth under federal guidelines;
(2)
"Federal mandate"
, any action of the Congress of the United States or any federal regulatory agency having jurisdiction with regard to broadcast stations when such action requires broadcasters to alter methods of operation;
(3)
"Federally licensed broadcast station"
, any enterprise, either commercial or noncommercial, which operates under a license granted by the Federal Communications Commission for the purpose of the free distribution of audio and/or video services when such distribution occurs by means of transmission over the public airwaves;
(4)
"Technological change"
, those changes in the design and methods of operation of broadcast equipment which would, by virtue of these changes, require the implementation and/or installation of replacement equipment and the updating of existing equipment.
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(L. 1999 H.B. 139 § 3)
Effective 7-13-99
2023 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.

Title X TAXATION AND REVENUE
Chapter 144
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.
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(L. 2000 S.B. 896, A.L. 2001 H.B. 825)
2023 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.

Title X TAXATION AND REVENUE
Chapter 144
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.
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(L. 2003 S.B. 11)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 144 - Sales and Use Tax › Section 144.1021 - Effective date of certain sections.

Title X TAXATION AND REVENUE
Chapter 144
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.
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(L. 2021 S.B. 153 & 97 § B)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.009 - Law effective, when — estates to which applicable.

Title X TAXATION AND REVENUE
Chapter 145
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.
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(L. 1980 S.B. 539 § 2)
2023 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.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 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.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.051 - Executor to pay tax.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
145.051. Executor to pay tax. —
The liability imposed by sections 145.011 to 145.995 shall be paid by the executor.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 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.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.101 - Definitions.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.102 - Tax situs of property.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 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.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.301 - Discharge of executor or fiduciary, when — procedure.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.481 - Tax return required when — executor's duty.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.511 - Return, when and where filed — payment of tax.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.552 - Recovery of estate tax from distributee, permitted when.

Title X TAXATION AND REVENUE
Chapter 145
• 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.
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(L. 1986 S.B. 669, et al.)
2023 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.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
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.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.711 - Deficiency in tax paid — notice — assessment — time limitations.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
145.711. Deficiency in tax paid — notice — assessment — time limitations. —
1. Except as otherwise provided in this section, a notice of deficiency shall be mailed to the taxpayer within three years after the return was filed. No deficiency shall be assessed or collected unless the notice is mailed within the three-year period or the period otherwise fixed.
2. If no return is filed or a false and fraudulent return is filed with intent to evade the tax imposed by sections 145.011 to 145.995, a notice of deficiency may be mailed to the taxpayer at any time.
3. If a taxpayer fails to comply with the requirements of section 145.601 by not reporting a change or correction or by not filing an amended return, a notice of deficiency may be mailed to the taxpayer within one year after the director of revenue shall become aware of the determination. A notice under this subsection shall be limited to the effects on the Missouri estate tax of the issues on which the federal determination is based.
4. If the taxpayer shall, pursuant to section 145.601, report a change or correction or file an amended return or report a change or correction which is treated in the same manner as if it were a deficiency for federal estate tax purposes, the assessment (if not deemed to have been made upon the filing of the report or amended return) may be made at any time within one year after the report or amended return was filed. A notice under this subsection shall be limited in the manner provided in subsection 3 of this section.
5. Where, before the expiration of the time prescribed in this section for the assessment of a deficiency, both the director of revenue and the taxpayer shall have consented in writing to its assessment after such time, the deficiency may be assessed at any time prior to the expiration of period agreed upon. The period so agreed may be extended by subsequent agreement in writing made before the expiration of the period previously agreed upon.
6. For purposes of this section a return filed before the last day prescribed by law or by regulation promulgated pursuant to law for the filing thereof shall be deemed to be filed on such last day.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.846 - Application for review, filing.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
145.846. Application for review, filing. —
An application for review of the director of revenue's determination pursuant to sections 145.011 to 145.995 shall be filed by the executor with the administrative hearing commission under section 621.050.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.871 - Reciprocity with other states in enforcement of liabilities for estate and transfer taxes.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
145.871. Reciprocity with other states in enforcement of liabilities for estate and transfer taxes. —
The courts of this state shall recognize and enforce liabilities for estate and transfer taxes lawfully imposed by any state which extends a like comity to this state, and the duly authorized officer of any such state may sue for the collection of such a tax in the courts of this state. A certificate by the secretary of state of the other state that an officer suing for the collection of the tax is duly authorized to collect the tax shall be conclusive proof of such authority. For the purposes of this section, the word
"TAXES"
shall include additions to tax, interest, and penalties, and liabilities for the taxes, additions to tax, interest, and penalties shall be recognized and enforced by the courts of this state to the same extent that the laws of the other state permit the enforcement in its courts of liability for the taxes, additions to a tax, interest, and penalties due this state under sections 145.011 to 145.995.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.961 - Director to administer and enforce law — rules and regulations to follow federal rules.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
145.961. Director to administer and enforce law — rules and regulations to follow federal rules. —
1. The director of revenue shall administer and enforce the tax imposed by sections 145.011 to 145.995 and he is authorized to make such rules and regulations and to require such facts and information to be reported as he may deem necessary to enforce the provisions of sections 145.011 to 145.995.
2. The rules and regulations prescribed by the director of revenue shall follow as nearly as practicable the rules and regulations of the Secretary of the Treasury of the United States. This construction of sections 145.011 to 145.995 will further its purposes to simplify the preparation of tax returns, aid in its interpretation through use of federal precedents, and improve its enforcement.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.971 - Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
145.971. Director to determine form and content of returns, documents — investigative powers — retention period for reports and returns. —
1. The director of revenue may prescribe the form and contents of any return or other documents, including a copy of part or all of a federal return, required to be filed under the provisions of sections 145.011 to 145.995.
2. The director of revenue for the purpose of ascertaining the corrections of any return, or for the purpose of making an estimate of any person, shall have power to examine or to cause to have examined, by any agent or representative designated by him for that purpose, any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or any officer or employee of such person, or the attendance of any other person having knowledge in the premises, and may take testimony and require proof material for his information, with power to administer oaths to such person or persons.
3. Reports and returns required to be filed under sections 145.011 to 145.995 shall be preserved for four years and thereafter until the director of revenue orders them destroyed.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.985 - Procedure — income tax laws applicable.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1981, see footnote
145.985. Procedure — income tax laws applicable. —
Except as otherwise specifically provided in sections 145.011 to 145.995, procedural matters under the provisions of sections 145.011 to 145.995 shall be determined pursuant to and in the manner prescribed in the following sections of the revised statutes of Missouri, the state income tax law, governing similar procedures thereunder: sections 143.561, 143.571, 143.611, 143.621, 143.631, 143.641, 143.651, 143.661, 143.671, 143.681, 143.691, 143.701, 143.721, 143.731, 143.741, 143.751, 143.771, 143.781, 143.791, 143.811, 143.821, 143.831, 143.841, 143.851, 143.861, 143.881, 143.891, 143.901, and 143.986.
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(L. 1980 S.B. 539)
Effective 1-1-81
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.995 - Generation-skipping credit tax imposed — amount.

Title X TAXATION AND REVENUE
Chapter 145
• Effective - 01 Jan 1990, see footnote
145.995. Generation-skipping credit tax imposed — amount. —
1. A generation-skipping credit tax is imposed on every generation-skipping transfer which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri generation-skipping credit tax shall be the maximum credit for state death taxes allowed by Internal Revenue Code, section 2604.
2. The other sections of sections 145.011 to 145.995 shall be applied by substituting:
(1) "Missouri generation-skipping credit tax" for "Missouri estate tax";
(2) "Tax imposed by section 145.995" for "tax imposed by section 145.011";
(3) "Property included in the generation-skipping transfer" for "gross estate";
(4) "Generation-skipping tax credit" for "credit for state death taxes"; and
(5) "Federal generation-skipping tax return" for "federal estate tax return".
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(L. 1980 S.B. 539, A.L. 1989 H.B. 35, et al.)
Effective 1-1-90
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 145 - Estate Tax › Section 145.1000 - Repeal of federal estate tax, effect on state tax — effective date.

Title X TAXATION AND REVENUE
Chapter 145
Effective - 28 Aug 2001
145.1000. Repeal of federal estate tax, effect on state tax — effective date. —
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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(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.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 146 - Intangible Personal Property Tax › Section 146.040 - Taxable situs of intangible personal property — how determined when title divided.

Title X TAXATION AND REVENUE
Chapter 146
Effective - 28 Aug 1945
146.040. Taxable situs of intangible personal property — how determined when title divided. —
1. Intangible personal property shall be deemed to have a taxable situs in this state for the purpose of being subject to a property tax for the year 1947 and each succeeding year, where, at any time during the calendar year preceding the year for which the property is subject to said tax, the legal title thereto is owned by a person domiciled in this state, or by a domestic corporation, or where said intangible property acquires a business situs in this state when the legal title thereto is owned by a person not domiciled in this state, or by a foreign corporation.
2. In all cases where both the persons holding or owning the legal title and the equitable title or beneficial interest in the same property are domiciled in this state, only the holder of the legal title shall be liable for such tax. In all cases where the legal title is not held in this state the person holding the equitable title or beneficial interest shall be liable for the tax. Intangible personal property the legal title to which is held or owned by a person domiciled in this state in the fiduciary capacity by virtue of conveyance or disposition of a nonresident person shall not be deemed to have a situs in this state solely because of the fiduciary title thereto.
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(L. 1945 p. 1914 § 6)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 146 - Intangible Personal Property Tax › Section 146.056 - County treasurer to mail forms to taxpayers — lists confidential.

Title X TAXATION AND REVENUE
Chapter 146
• Effective - 28 Aug 1951
146.056. County treasurer to mail forms to taxpayers — lists confidential. —
1. On or before the fifteenth day of January of each year every county treasurer shall mail to each intangible taxpayer as listed by the director of revenue, and to such other persons as he may have reason to believe may be possessed of taxable intangible property a form prescribed and furnished by the director of revenue, together with a brief statement of what is required of the taxpayer under sections 146.055 and 146.056. Every county treasurer shall mail, on or before the first day of February of each year, to the director of revenue, a list of the additional names to whom he has mailed said form, which said list of additional names shall be added to the list held by the director of revenue as those who have intangible personal property subject to taxation.
2. The county treasurer shall keep all such lists strictly confidential and shall not reveal the contents thereof to any person except as herein provided.
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(L. 1951 p. 867 § 2)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 146 - Intangible Personal Property Tax › Section 146.060 - Rate of interest on delinquent tax — how collected.

Title X TAXATION AND REVENUE
Chapter 146
• Effective - 28 Aug 1982
146.060. Rate of interest on delinquent tax — how collected. —
Every person who is liable for any tax pursuant to the provisions of this chapter and who fails to pay the same when it is due shall be required to pay as part of such tax interest thereon at the rate determined by section 32.065 from such time, and the method of collecting the tax and penalty shall be the same as provided by law in the case of delinquent income taxes.
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(L. 1945 p. 1914 § 11, A.L. 1982 H.B. 1351, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 146 - Intangible Personal Property Tax › Section 146.070 - Estates to pay tax — fiduciary to file return.

Title X TAXATION AND REVENUE
Chapter 146
Effective - 02 Jan 1979, see footnote
146.070. Estates to pay tax — fiduciary to file return. —
No estate in which there is intangible personal property subject to tax under this chapter shall be closed without the payment of the tax levied under this chapter, both in respect to the liability of the estate and the decedent prior to his death. In all estates in which there is intangible personal property subject to tax under this chapter, a return shall be filed by the fiduciary with the director of revenue, within thirty days of filing of the final or annual settlement with the probate division of the circuit court.
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(L. 1945 p. 1914 § 12, A.L. 1978 H.B. 1634)
Effective 1-2-79
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 146 - Intangible Personal Property Tax › Section 146.100 - Director of revenue may extend time — rate of interest.

Title X TAXATION AND REVENUE
Chapter 146
Effective - 28 Aug 1945
146.100. Director of revenue may extend time — rate of interest. —
The director of revenue may, for good cause shown, extend the time for filing said property tax returns on intangibles; provided, however, that taxes due on such return shall bear interest at the rate of one percent per month, or part thereof, from the last date on which the return should have been filed.
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(L. 1945 p. 1914 § 10)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 146 - Intangible Personal Property Tax › Section 146.130 - Penalty for violation.

Title X TAXATION AND REVENUE
Chapter 146
Effective - 28 Aug 1945
146.130. Penalty for violation. —
Every person who fails or refuses to make the return required by this chapter; or who makes any false or fraudulent return or false statement in any return, with intent to evade the payment of the tax or any part thereof, imposed by this chapter; or who aids or abets another in any attempt to evade the payment of the tax, or any part thereof, imposed by this chapter; and every officer or employee of any company or association who shall make or participate in the making of any false return, or any false statement in any return required by this chapter, with the intent to evade the payment of any tax hereunder, shall, upon conviction, be deemed guilty of a misdemeanor.
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(L. 1945 p. 1914 § 13)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 147 - Corporation Franchise Tax › Section 147.020 - Corporation to make report to director of revenue — content — extensions.

Title X TAXATION AND REVENUE
Chapter 147
• Effective - 28 Aug 2018, 2 histories
147.020. Corporation to make report to director of revenue — content — extensions. —
1. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, every corporation liable for the tax prescribed in section 147.010 shall make a report in writing showing the financial condition of the corporation at the beginning of business on the first day of its taxable year to the director of revenue annually on or before the due date of the corporation's state income tax return pursuant to chapter 143 in such form as the director of revenue may prescribe. The report shall be signed by an officer of the corporation.
2. For each taxable year beginning on or after January 1, 1980, but before January 1, 2016, if a corporation obtains an extension of time for filing its annual Missouri income tax return pursuant to section 143.551, such corporation shall also be granted a corresponding extension of time for filing the report required pursuant to sections 147.010 to 147.120 for its taxable year immediately succeeding the taxable year for which the income tax extension is granted.
3. Every corporation having a transitional year liable for the tax prescribed in section 147.010 shall make a report in writing, showing the financial condition of the corporation at the beginning of business on the first day of its transitional year, on or before April 15, 1980, in such form as the director may prescribe. The report shall be signed by an officer of the corporation.
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(RSMo 1939 § 5114, A.L. 1943 p. 410 § 136, A.L. 1945 p. 711, A.L. 1947 V. II p. 221, A.L. 1969 p. 257, A.L. 1979 H.B. 773, A.L. 1987 H.B. 349, A.L. 1999 H.B. 516, A.L. 2018 S.B. 975 & 1024 Revision)
Prior revisions: 1929 § 4642; 1919 § 9837
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 147 - Corporation Franchise Tax › Section 147.030 - Payment of tax, when.

Title X TAXATION AND REVENUE
Chapter 147
• Effective - 01 Jan 2000, see footnote
147.030. Payment of tax, when. —
1. For each taxable year beginning on or after January 1, 1980, the franchise tax provided for in this chapter shall be paid on or before the due date of the corporation's state income tax return pursuant to chapter 143.
2. For each taxable year beginning on or after January 1, 1980, if a corporation shall obtain an extension of time for paying its annual Missouri income tax pursuant to section 143.551 such corporation will also be granted a corresponding extension of time for paying the franchise tax due pursuant to this chapter for its taxable year immediately succeeding the taxable year for which the income tax extension is granted.
3. If the time for filing the franchise tax report is extended pursuant to section 147.020, but the time for payment of the franchise tax is not extended pursuant to this section, the corporation shall pay, on or before the due date of such corporation's state income tax return pursuant to chapter 143, the amount properly estimated as its franchise tax for the taxable year.
4. Every corporation having a transitional year shall pay the franchise tax provided for in this chapter on or before the fifteenth day of April, 1980.
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(RSMo 1939 § 5115, A.L. 1943 p. 410 § 137, A.L. 1945 p. 711, A.L. 1969 p. 257, A.L. 1979 H.B. 773, A.L. 1999 H.B. 516)
Prior revisions: 1929 § 4643; 1919 § 9838
Effective 1-1-00