Mo. Rev. Stat. § 143.361
143.361 Credit for income tax paid to another state.
143.361. Credit for income tax paid to another state. — A resident estate or trust shall be allowed the credit provided in section 143.081 (relating to an income tax imposed by another state).
(L. 1972 S.B. 549) Effective 1-1-73, see § 143.109