SCS/HB 2180 - This act modifies provisions relating to mail sent by state departments. Various provisions of law require the use of certified or registered mail by the Department of Revenue when sending certain documents. This act allows the use first class mail or electronic delivery, as specified in the act, in lieu of certified or registered mail. Moreover, in any action before the administrative hearing commission or a court of competent jurisdiction, the director of revenue shall bear the burden of proving the date any document has been sent to the taxpayer's last known address, and the period of time within which a taxpayer may appeal or otherwise respond to any such document shall begin on the date the document is sent. This provision shall not apply if the taxpayer fails to update the Department of Revenue with a new address within thirty days of any change of address. The act additionally repeals a requirement that notices of assessments by the Executive Director of the Missouri Ethics Commission be sent by mail or registered mail. Finally, the act repeals a requirement that any notice sent to an applicant or recipient of the blind pension fund must be sent by certified mail. Instead, notice may be sent by mail delivered by the United States Postal Service, except that, for any notice of adverse actions, as specified in the act, the notice must also be sent by certified mail delivered by the USPS at the applicant's or recipient's address of record. This act is identical to certain provisions in SB 931 (2026), SB 1419 (2026), SB 1420 (2026), HB 2803 (2026), and SB 666 (2025). SCOTT SVAGERA