By January 1, 2015, the Missouri Department of Revenue must begin to develop a process by which all departmental tax forms and documents that are generally provided to the public are available in an electronic format online. Furthermore, by that same date, the department must also begin to develop a process by which any tax records, reports, returns, and other documents that the public must submit to the department may be electronically submitted. Eventually, the payment of all related amounts and fees must also be capable of electronic submission. This paperless service must be fully developed and implemented by January 1, 2021.
Note, however, that the provision of this new service does not mean that the submission of paper forms to the department is prohibited. The provision of this service also does not mean that the department must allow the electronic filing of a form if that form requires a third-party notarization in order to be effective.
In addition, the provision of this paperless service does not authorize the department to create a state-run electronic tax filing service for individual income tax returns.
Going forward, the department may electronically notify individuals, entities, and their authorized representatives, in fulfilling the statutory administrative, collection, and notification duties and functions of the department, including an otherwise-required certified mailing, if the party has agreed to such a notification and the electronic notification is in fact sent by the electronic means specified by the party.
Finally, the department is authorized to promulgate the requisite rules necessary to administer the above paperless transactions. (H.B. 1081, Laws 2014, applicable as noted above.)
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