Mo. Rev. Stat. § 145.102

Current with changes from the 2024 Legislative Session

Section 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.

§ 145.102, RSMo

L. 1980 S.B. 539
Effective 1/1/1981