Section 145.995 – Generation-skipping credit tax imposed — amount.

Effective – 01 Jan 1990 145.995. Generation-skipping credit tax imposed — amount. — 1. A generation-skipping credit tax is imposed on every generation-skipping transfer which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri generation-skipping credit tax shall be the maximum credit for state death […]