TaBLE 29: Missouri INHERITANCE Tax RATES
Source: Revised Statutes and Session Laws of the State of Missouri

Beneficiary

Class A
Husband, wife, or lineal descendant or
ancestor of decedent, legally adopted
child or lineal descendant of such, or child
Yorn out of lawful wedlock.

Exemption to Each Beneficiary

Husband or wife, $20,000 in addition
 to marital rights? All
others, $5,000 each except such
lineal descendants as may be
‘diotic, insane, blind, or incapacitated,
 $15,000 each.

LATSt
£20,000
\fter the
Exemption


1% |

$20,000
to
$40.000

297,

$40,000
to
280.000

39% |

$80,000
to
$200,000

4% |

$200,000
to
$400,000

307,

Over
$400,000

607,

Class B
Brother, sister, or descendant of such, or
wife, widow, or husband of child of decedent.

o Class C
“2 Brother or sister of parents of decedent
or their lineal descendants.
Class D
Brother or sister of grandparents of dece.
dent or their lineal descendants.
Class E
Persons of any other degree of collateral
consanguinity or strangers to the blood, or
bodies corporate or politic.
Class F
(1) County, city, town, or municipal corporation
 within the state. (2) Property
ased for religious, charitable, hospital,
missionary, scientific, benevolent, Bible, or
educational purposes within the state.
3) Any beneficiary receiving less than
5100. _
1 When the tax levied by the state does not equal 809% of the amount imposed by the Federal Government under Act of Feb. 26,1926, an additional
 tax equal to the difference between the total tax levied under the above rates and 80% of the tax levied by the Federal Government islevied.
For explanation of marital rights, see p. 92.