Mo. Rev. Stat. § 14.060
Current with changes from the 2023 Legislative Session
Collectors of the United States revenue in this state may sue in the several courts of the state, in accordance with and within the limits of their respective jurisdictions, all persons who refuse or neglect to pay to the collectors the amount of revenue by them due and owing, according to the provisions of any act of the Congress of the United States, in the same manner and with the like effect as if the debts and obligations claimed and sued on were undertaken and contracted in this state, under the laws thereof.
§ 14.060, RSMo
RSMo 1939 § 13368, A.L. 1957 p. 726