Section 136.360 – Electronic transmission, adequate service on director, when.

Effective – 28 Aug 1992

136.360. Electronic transmission, adequate service on director, when. — Whenever a notice is required to be sent by United States mail to be served on the director of revenue, an electronic transmission known as a “fax” shall be adequate notice by a taxpayer if otherwise timely sent.

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(L. 1992 S.B. 716)