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

Montana Statutes

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

Montana § 15-1-233

Title 15TAXATION

Ch. 1TAX ADMINISTRATION

Part 2Department of Revenue

This text of Montana § 15-1-233 (Electronic Taxpayer Communications -- Rulemaking) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 15-1-233 (2026).

Text

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.