In re Estate of Otto

WELLIVER, Judge.

The question in this case is whether the Missouri inheritance tax statute of limitations, § 145.305, RSMo 1978 (repealed),1 prevents the state from assessing and collecting inheritance tax more than ten years after the death of the decedent. The Circuit Court, Probate Division, of Franklin County sustained the exceptions of the ad-ministratrix d.b.n. to the appraiser’s report assessing an inheritance tax, and the Department of Revenue appeals. This Court has jurisdiction because the question involves the construction of a revenue law of this state. Mo. Const. art. V, § 3. We…