**** 69th Legislature 2025 HB 91 - 1 - Authorized Print Version – HB 91 ENROLLED BILL AN ACT PROVIDING TAXPAYERS WITH THE OPTION TO RECEIVE ELECTRONIC COMMUNICATIONS FROM THE DEPARTMENT OF REVENUE; PROVIDING RULEMAKING AUTHORITY; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE.” BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: Section 1. (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. Section 2. [Section 1] is intended to be codified as an integral part of Title 15, chapter 1, part 2, and the provisions of Title 15, chapter 1, part 2, apply to [section 1]. Section 3. [This act] is effective on passage and approval. - END - I hereby certify that the within bill, HB 91, originated in the House. ___________________________________________ Chief Clerk of the House ___________________________________________ Speaker of the House Signed this _______________________________day of____________________________________, 2025. ___________________________________________ President of the Senate Signed this _______________________________day of____________________________________, 2025. HOUSE BILL NO. 91 INTRODUCED BY M. THANE BY REQUEST OF THE DEPARTMENT OF REVENUE AN ACT PROVIDING TAXPAYERS WITH THE OPTION TO RECEIVE ELECTRONIC COMMUNICATIONS FROM THE DEPARTMENT OF REVENUE; PROVIDING RULEMAKING AUTHORITY; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE.”