Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-1-233
Electronic Taxpayer Communications -- Rulemaking
Official textleg.mt.gov
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.
Source: view the official text
In this chapter (40 sections)
- 15-1-206 · Waiver Of Penalties -- Interest
- 15-1-207 · Writeoff Of Collection Of Tax, Penalty, Or Interest -- Rules
- 15-1-208 · Signature Alternatives For Electronically Filed Returns
- 15-1-209 · Reserved
- 15-1-210 · Taxpayer Right To Know -- Centrally Assessed Property
- 15-1-211 · Uniform Dispute Review Procedure -- Notice -- Appeal
- 15-1-212 · Mediation Of Valuation Disputes -- Centrally Assessed And…
- 15-1-213 · Mediation Of Valuation Disputes -- Other Property Taxpayers
- 15-1-214 · And 15-1-215 Reserved
- 15-1-216 · Uniform Penalty And Interest Assessments For Violation Of…
- 15-1-217 · Rulemaking Authority
- 15-1-218 · Out-Of-State Collections -- Authority To Enter Into…
- 15-1-219 · And 15-1-220 Reserved
- 15-1-221 · Short Title
- 15-1-222 · Taxpayer Bill Of Rights
- 15-1-223 · Office Of Taxpayer Assistance
- 15-1-224 · Through 15-1-229 Reserved
- 15-1-230 · Report On Income Tax Credit To Committee
- 15-1-231 · Payment Of Taxes By Credit Card And Other Commercially…
- 15-1-232 · Deposit Of Money
- 15-1-233 · Electronic Taxpayer Communications -- Rulemaking
- 15-1-301 · Investigations By Department
- 15-1-302 · Witnesses -- Oaths, Contempt, And Fees
- 15-1-303 · Penalty For Refusal To Furnish Information
- 15-1-401 · Repealed
- 15-1-402 · Payment Of Property Taxes Or Fees Under Protest
- 15-1-403 · Repealed
- 15-1-404 · Other Remedies Superseded
- 15-1-405 · Injunction Not To Be Used To Restrain Enforcement Of Tax
- 15-1-406 · Declaratory Judgment
- 15-1-407 · Alternative Remedy -- Procedure
- 15-1-408 · Alternative Remedy -- Judgment
- 15-1-409 · Exclusion Of Certain Property Subject To Property Tax…
- 15-1-410 · Through 15-1-420 Reserved
- 15-1-421 · Payment Of Taxes By Negotiable Instrument
- 15-1-501 · Repealed
- 15-1-502 · Repealed
- 15-1-503 · Refund Of Overpayment -- Procedure
- 15-1-504 · Settlement Of County Treasurer With Department
- 15-1-505 · Repealed