Mo. Rev. Stat. » Chapter 145
Missouri Revised Statutes

Mo. Rev. Stat. § 145.011 (2026)

Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law

✓ current as of May 2026
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  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

Notes of Decisions
Cited in 2 cases, 2001–2005 · leading case: Mary S. Riethmann Trust v. Dir. OF REV., 62 S.W.3d 46 (Mo. 2001).
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Mary S. Riethmann Trust v. Dir. OF REV., 62 S.W.3d 46 (Mo. 2001). · cites it 12× “The general purpose of section 145.011 may be gleaned from its text.”
Comptroller of the Treasury v. Phillips, 865 A.2d 590 (Md. 2005). “Mo.Rev.Stat. § 145.011 (2004) provides as follows: "A tax is imposed on the transfer of every decedent’s estate which consists in whole or in part of property having a 1ax situs within the state of Missouri.”
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