Mo. Rev. Stat. § 143.005
143.005 Sections 143.181 and 143.471 effective date.
143.005. Sections 143.181 and 143.471 effective date. — Sections 143.181 and 143.471 shall apply to taxable years beginning after December 31, 1982.
(L. 1983 H.B. 849 § B)