MO SB782

Director of revenue may transmit notifications required under chapters 143, 144, 301, 302, 303, 304, 306, 454, 544, 571, and 577 by electronic mail if the recipient has provided an email address and consented to electronic delivery.

Electronic notifications satisfy ordinary mail requirements and serve as complete fulfillment of notification obligations.

Recipients may switch from electronic to ordinary mail notifications at any time upon request.

Director of revenue may promulgate rules and regulations to implement this section, subject to chapter 536 provisions, with any rules becoming void if related chapter 536 powers are found unconstitutional after August 28, 2010.

Effective date is January 1, 2011.