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69th Legislature 2025 HB 91.1
- 1 - Authorized Print Version – HB 91
1 HOUSE BILL NO. 91
2 INTRODUCED BY M. THANE
3 BY REQUEST OF THE DEPARTMENT OF REVENUE
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5 A BILL FOR AN ACT ENTITLED: “AN ACT PROVIDING TAXPAYERS WITH THE OPTION TO RECEIVE
6 ELECTRONIC COMMUNICATIONS FROM THE DEPARTMENT OF REVENUE; PROVIDING RULEMAKING
7 AUTHORITY; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE.”
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9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
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11 NEW SECTION. Section 1. (1) Except as
12 otherwise provided by law, the department may send correspondence, letters, notices, and other
13 communications electronically to a taxpayer when the taxpayer elects, on a form provided by the department, to
14 receive electronic communications from the department.
15 (2) The department shall adopt rules necessary to administer this section.
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17 NEW SECTION. Section 2. [Section 1] is intended to be codified as an
18 integral part of Title 15, chapter 1, part 2, and the provisions of Title 15, chapter 1, part 2, apply to [section 1].
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20 NEW SECTION. Section 3. [This act] is effective on passage and approval.
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