Mo. Rev. Stat. § 137.930
Current with changes from the 2023 Legislative Session
Any person, partnership, association, or corporation making claim to no-situs status on any property under sections 137.900 to 137.960 shall do so in the form and manner prescribed by the state tax commission. All such claims shall be accompanied by a certification of the warehouseman or owner as to the status on its books of the property involved.
§ 137.930, RSMo