Mo. Rev. Stat. § 94.720
Applicable provisions.
94.720. Applicable provisions. — Except as modified in sections 94.700 to 94.755 , all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 94.700 to 94.755 .
(L. 1983 1st Ex. Sess. H.B. 9 § 5, A.L. 1991 H.B. 29)