Mo. Rev. Stat. § 143.061
Fiduciaries.
143.061. Fiduciaries. — A tax is hereby imposed upon the Missouri taxable income of fiduciaries at the same rates as applicable to resident individuals.
(L. 1972 S.B. 549) Effective 1-1-73, see § 143.109
Mo. Rev. Stat. § 143.061