Mo. Rev. Stat. § 143.311
Current with changes from the 2023 Legislative Session
The Missouri taxable income of an estate or trust shall be computed in the same manner as in the case of an individual except as otherwise provided in sections 143.321 to 143.391. The tax shall be computed on such taxable income at the rates provided in section 143.061 and shall be paid by the fiduciary.
§ 143.311, RSMo
Effective 1/1/1973