Mo. Rev. Stat. § 143.371
Nonresident estate or trust defined.
143.371. Nonresident estate or trust defined. — A "nonresident estate or trust" means an estate or trust which is not a resident estate or trust as defined in section 143.331 .
(L. 1972 S.B. 549) Effective 1-1-73, see § 143.109