{"data":{"id":"us-mo/mo.-rev.-stat.-145.102","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 145.102","heading":"Tax situs of property.","body":"Property shall have a tax situs within the state of Missouri if:\n(1) It is real estate or tangible personal property and has actual situs within the state of Missouri; or\n(2) It is intangible personal property and the decedent was a resident.","path":["Title X - TAXATION AND REVENUE","Chapter 145 - Estate Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=145.102","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"ddf1c036f1f155e095c3c5188a640ed8657e2a901d90e80cc813a1f24a9028ba","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-145.101","next":"us-mo/mo.-rev.-stat.-145.201"},"notice":"GroundRules: Original legal text. Not legal advice."}