§ 145.041, RSMo - Estate containing property having tax situs outside Missouri - computation of tax

• Cite as: § 145.041, RSMo

If the decedent's estate contains property having a tax situs not within the state of Missouri, then the tax determined by section 145.011 shall be reduced to an amount determined by multiplying the tax by a fraction whose numerator is the gross estate excluding all property having a tax situs not within the state of Missouri at the decedent's death and whose denominator is the gross estate. In determining the fraction, no deductions shall be cons...