SB1420

Modifies mail procedures for state entities

Modifies provisions relating to mail sent by state entities. It repeals and replaces sections 105.963, 143.611, and 209.030 of the Revised Statutes of Missouri. It specifies that notices of deficiency shall be mailed by regular first class mail to the taxpayer at his last known address or delivered electronically at the taxpayer's request. It also specifies that any notice served on the applicant or recipient shall be sent by mail delivered by the United States Postal Service at the applicant's or recipient's address of record and be deemed service for all purposes.