Relating to taxpayers' records.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF MISSOURI,

AS FOLLOWS:

Section 1. 1. The department of revenue may by rule allow for the electronic transfer of a taxpayer's records, forms or reports from another taxing entity when available from such taxing entity in an electronic format. When such transfer takes place, taxpayers shall be relieved of such filing requirements.

2. This act shall be effective for tax periods beginning on or after January 1, 1997.