FIRST REGULAR SESSION
SENATE BILL NO. 508
91ST GENERAL ASSEMBLY
INTRODUCED BY SENATORS CAUTHORN AND KLINDT.
Read 1st time February 19, 2001, and 1,000 copies ordered printed.
TERRY L. SPIELER, Secretary.
1953L.01I
AN ACT
To amend chapter 145, RSMo, relating to estate tax, by adding thereto one new section relating to the same subject.
Section A. Chapter 145, RSMo, is amended by adding thereto one new section, to be known as section 145.1000, to read as follows:
145.1000. Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri. The provisions of this section shall become effective on the same date as the effective date of the repeal of the federal estate tax.