HB 6019: State Estate Tax
GENERAL BILL by Conerly
State Estate Tax; Repeals state estate tax & references thereto.
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Bill History
Date Chamber Action 2/10/2025 House • Filed
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HB 6019, Original Filed Version (Current Bill Version) Posted 2/10/2025 at 11:41 AM
Bill Text: PDF Analyses: None Citations - 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)