Mont. Code Ann. § 15-1-233

This is the official text of Mont. Code Ann. § 15-1-233, part of Montana’s Code Ann — part of the compiled statutory law of Montana, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

15-1-233 Electronic taxpayer communications -- rulemaking

Official statutory text

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.

Status: in_force · Read it on the official government site

Need a lawyer in Montana?

Find a Montana lawyer

About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.