Missouri Revised Statutes Title X. Taxation and Revenue § 145.011. Tax imposed on transfer of decedent's estate equal to maximum credit allowed by federal law

A tax is imposed on the transfer of every decedent's estate which consists in whole or in part of property having a tax situs within the state of Missouri. The Missouri estate tax shall be the maximum credit for state death taxes allowed by Internal Revenue Code Section 2011 1 but not less than the maximum credit for state death taxes allowable to the estate of a decedent against the federal estate tax by Section 2011 or any other provision of the laws of the United States.