Section 305.127 - Means of providing notice required by department; rules(1) Where the law requires the Department of Revenue to provide notice by regular mail, the department may provide notice to a person by other means if: (a) The department is not expressly prohibited by law from using another means of notification; and(b) The department and the person entitled to notice enter into a notification agreement in which the person affirmatively indicates that the department may use means other than regular mail for any required notice to the person.(2) The agreement under subsection (1)(b) of this section must contain a statement that informs the person: (a) That the department may use the method indicated in the agreement for any required notice to the person;(b) That the person may cancel or change the agreement; and(c) How the person may cancel or change the agreement.(3) Notice given in accordance with a notification agreement under subsection (1) of this section is presumed to have been received by the person. It is the responsibility of the person to notify the department if the person wishes to cancel or change the agreement.(4) The department may adopt rules to implement this section.