Missouri · Through 2026 legislative session (floor)

Mo. Rev. Stat. § 145.102: Tax situs of property.

Where this section sits in the code

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.

Collected 2026-09-03T22:23:25Z. Source file · JSON