MO HB1081

Department of Revenue must develop and implement electronic versions of all tax and fee documents, forms, and records by January 1, 2021, with electronic submission capability for taxes under chapters 142, 143, 144, and 149, and fees under sections 260.262 and 260.273.

Paper form submission remains permitted and electronic filing is not required for forms needing notarization or third-party authorization.

Electronic forms cannot be invalidated solely because a paper version is incorporated or referenced in a rule.

Director of Department of Revenue may use electronic means (email or secure state website) to notify persons and representatives regarding motor vehicle licensing, driver licensing, and tax and fee collection, with person's agreement.

Electronic notification can satisfy certified mailing requirements for motor vehicle licensing, driver licensing, and tax matters when the taxpayer or license holder agrees to electronic communication.