House Bill 91 allows taxpayers the option to receive electronic communications from the Department of Revenue. Taxpayers can choose to receive correspondence, letters, notices, and other communications electronically by completing a form provided by the department. The bill also grants the Department of Revenue the authority to adopt necessary rules to implement this option.

The bill is intended to be codified as part of Title 15, chapter 1, part 2 of the Montana Code, ensuring that the provisions of this chapter apply to the new electronic communication option. Additionally, the act is set to take effect immediately upon passage and approval.