Mo. Rev. Stat. § 67.737
Applicable provisions, administration.
67.737. Applicable provisions, administration. — Except as modified in sections 67.730 to 67.739 , all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 67.730 to 67.739 .
(L. 1987 H.B. 210 § 12, A.L. 1991 H.B. 29)