{"data":{"id":"us-mt/15-1-233","jurisdiction":"us-mt","citation":"15-1-233","heading":"Electronic taxpayer communications -- rulemaking.","body":"(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.\n(2) The department shall adopt rules necessary to administer this section.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 2. Department of Revenue"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0020/section_0330/0150-0010-0020-0330.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:37Z","sha256":"6fc37aad8afe5f434f0fc0618bfaf6b674959e3ae8029ff9f5a2d81f05a457d0","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-232","next":"us-mt/15-1-301"},"notice":"GroundRules: Original legal text. Not legal advice."}