Are state taxes (MO) from 2006 deductible?

I still owe state tax to MO, my state of residence, from 2006. Are those taxes deductible from any my federal or state taxes for 2007?

Thanks for any advice.


Answers:    Back taxes are not deductible. Sorry.
Only if you in actuality paid the export tax to the State of Missouri in 2007.
Owing and paying are two different things.

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