Tax situs of property.

Mo. Rev. Stat. § 145.102
in effect
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145.102. Tax situs of property. — 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. (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=145.102Fetched: 10/17/2026
Mo. Rev. Stat. § 145.102 — Tax situs of property | Revised Statutes of Missouri (Aug. 2026 snapshot) | Corpus