HB 6019: State Estate Tax
GENERAL BILL by Conerly
State Estate Tax; Repeals state estate tax & references thereto.
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/10/2025 | House |
• Filed |
Related Bills
No Related Bills AvailableCommittee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (46)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 198.01 | Definitions. | Page 4 (pdf) |
| 198.015 | Domicile of decedent. | Page 4 (pdf) |
| 198.02 | Tax upon estates of resident decedents. | Page 4 (pdf) |
| 198.021 | Tax upon generation-skipping transfers of residents. | Page 4 (pdf) |
| 198.03 | Tax upon estates of nonresident decedents. | Page 4 (pdf) |
| 198.031 | Tax upon generation-skipping transfers of nonresidents. | Page 4 (pdf) |
| 198.04 | Tax upon estates of alien decedents. | Page 4 (pdf) |
| 198.05 | Administration of law by Department of Revenue. | Page 4 (pdf) |
| 198.06 | Examination of books, papers, records, or memoranda by the department. | Page 4 (pdf) |
| 198.07 | Appointment of agents by department; bonds of agents; may administer oaths; credentials. | Page 4 (pdf) |
| 198.08 | Rules. | Page 4 (pdf) |
| 198.11 | Appointment of special appraisers. | Page 4 (pdf) |
| 198.13 | Tax return to be made in certain cases; certificate of nonliability. | Page 4 (pdf) |
| 198.14 | Failure to make return; extension of time for filing. | Page 4 (pdf) |
| 198.15 | When tax due; extension; interest; penalty. | Page 4 (pdf) |
| 198.155 | Payment of tax on generation-skipping transfers. | Page 4 (pdf) |
| 198.16 | Notice of determination of deficiency in federal tax to be filed with department. | Page 4 (pdf) |
| 198.17 | Deficiency; hearing by department. | Page 4 (pdf) |
| 198.18 | Failure to pay tax; penalties; delinquent or deficient taxes, interest. | Page 4 (pdf) |
| 198.19 | Receipts for taxes. | Page 4 (pdf) |
| 198.20 | Failure to pay tax when due, department’s warrant, etc. | Page 4 (pdf) |
| 198.21 | Tax due payable from entire estate; third persons. | Page 4 (pdf) |
| 198.22 | Lien for unpaid taxes. | Page 4 (pdf) |
| 198.23 | Personal liability of personal representative. | Page 4 (pdf) |
| 198.24 | Sale of real estate by personal representative to pay tax. | Page 4 (pdf) |
| 198.25 | Actions to enforce payment of tax. | Page 4 (pdf) |
| 198.26 | No discharge of personal representative until tax is paid. | Page 4 (pdf) |
| 198.28 | Time for assessment of tax. | Page 4 (pdf) |
| 198.29 | Refunds of excess tax paid. | Page 4 (pdf) |
| 198.30 | Circuit judge to report names of decedents, etc. | Page 4 (pdf) |
| 198.31 | Duties and powers of corporate personal representatives of nonresident decedents. | Page 4 (pdf) |
| 198.32 | Prima facie liability for tax. | Page 4 (pdf) |
| 198.33 | Discharge of estate, notice of lien, limitation on lien, etc. | Page 4 (pdf) |
| 198.34 | Disposition of proceeds from taxes. | Page 4 (pdf) |
| 198.35 | Interpretation and construction. | Page 4 (pdf) |
| 198.36 | Failure to produce records; penalty. | Page 4 (pdf) |
| 198.37 | Failure to make return; penalty. | Page 4 (pdf) |
| 198.38 | False return; penalty. | Page 4 (pdf) |
| 198.39 | False statement in return; penalty. | Page 4 (pdf) |
| 198.40 | Failure to pay tax, evasion of tax, etc.; penalty. | Page 4 (pdf) |
| 198.41 | Effectiveness of this chapter, etc. | Page 4 (pdf) |
| 198.42 | Short title. | Page 4 (pdf) |
| 198.44 | Certain exemptions from inheritance and estate taxes. | Page 4 (pdf) |
| 213.015 | Taxpayer rights. | Page 4 (pdf) |
| 213.21 | Informal conferences; compromises. | Page 6 (pdf) |
| 213.285 | Certified audits. | Page 7 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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