SB 931 - Current law requires a notice of tax deficiency to a taxpayer by certified or registered mail. This act instead requires such notice to be mailed by regular first class mail, or electronically at the taxpayer's request. This act is identical to SB 1419 (2026) and to a provision in SB 1420 (2026) and SCS/HB 2180 (2026), and is substantially similar to a provision in SB 666 (2025). JOSH NORBERG