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