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. -------- (L. 1980 S.B. 539) Effective 1-1-81
Missouri Legal Code