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

Mo. Rev. Stat. § 145.051 (2026)

Executor to pay tax

✓ current as of May 2026
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  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

Notes of Decisions
Cited in 3 cases, 1993–2007 · leading case: Est. of Boder, 850 S.W.2d 76 (Mo. 1993).
Sort: Relevance Newest Treatment
Est. of Boder, 850 S.W.2d 76 (Mo. 1993). · cites it 2× “§ 145.051, RSMo.1986. In the absence of a statutory provision for determination of the ultimate burden of estate taxes, Missouri courts look first to the decedent's testamentary instruments to discern the decedent's intent.”
Am. Nat'l Bank of St. Joseph v. Albrecht Art Museum, 850 S.W.2d 76 (Mo. 1993). · cites it 2× “§ 145.051, RSMo.1986. In the absence of a statutory provision for determination of the ultimate burden of estate taxes, Missouri courts look first to the decedent’s testamentary instruments to discern the decedent’s intent.”
Farris v. Cook, 361 S.W.3d 1 (Mo. Ct. App. 2007). “§ 145.051. 4 These statutes, however, determine only the responsibility for initial payment of the tax.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.