Retirement tax questions

First of all, I said MISSOURI (MO).  I am not in Massachusetts (MA).  I did find out, that if I had NO Missouri tax liability in the prior year, but incur a Missouri tax liability the following year, I will NOT incur penalties for not making quarterly payments.  This would NOT be the case if I would have had a tax liability to the state of Missouri the previous year.  For 2022 and 2023, I had no tax liability to the state of Missouri.  In 2024, I do have a tax liability to the state of Missouri, and I had NO TAX PENALTY in 2024.  For 2025, if I again have a tax liability to the State of Missouri, I better make some tax payments to Missouri during the year to avoid a penalty for 2025 income. 

Maybe you just used the wrong state abbreviation.