Tax return required when - executor's duty.
Mo. Rev. Stat. § 145.481
in effect145.481. 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
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=145.481Fetched: 10/17/2026