Montana § 15-1-233 Electronic Taxpayer Communications -- Rulemaking

Montana Statutes

§ 15-1-233 — Electronic Taxpayer Communications -- Rulemaking

Montana·Title 15 TAXATION·Ch. 1 TAX ADMINISTRATION·Part 2 Department of Revenue

15-1-233 . Electronic taxpayer communications -- rulemaking.

(1)Except as otherwise provided by law, the department may send correspondence, letters, notices, and other communications electronically to a taxpayer when the taxpayer elects, on a form provided by the department, to receive electronic communications from the department.

(2)The department shall adopt rules necessary to administer this section.

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15-1-233 . Electronic taxpayer communications -- rulemaking. (1) Except as otherwise provided by law, the department may send correspondence, letters, notices, and other communications electronically to a taxpayer when the taxpayer elects, on a form provided by the department, to receive electronic communications from the department.
(2) The department shall adopt rules necessary to administer this section.

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