The bill provides taxpayers in Montana with 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. Additionally, the bill grants the Department of Revenue the authority to adopt necessary rules to implement this electronic communication option.

The act is intended to be codified as part of Title 15, chapter 1, part 2 of the Montana Code, ensuring that the provisions of this title apply to the new section. The bill is designed to take effect immediately upon passage and approval, streamlining communication between the Department of Revenue and taxpayers while promoting the use of electronic methods.