Mo. Rev. Stat. § 430.330
Whenever any person indebted to the state of Missouri is insolvent, or whenever the estate of any deceased debtor in the hands of the executors or administrators is insufficient to pay all the debts due from the deceased, the debts due to the state of Missouri shall be first satisfied, and the priority hereby established shall extend as well to cases in which a debtor not having sufficient property to pay all his debts makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed; provided, that nothing in sections 430.330 to 430.350 contained shall be construed to interfere with the priority of the United States as secured by law, or with the priority for the payment of claims in decedents' estates as prescribed by section 473.397.
§ 430.330, RSMo
Effective 1/1/1981