Mont. Code Ann. § 15-1-233 — Electronic Taxpayer Communications -- Rulemaking

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.