The bill establishes a new option for taxpayers in Montana 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. This initiative aims to streamline communication between the department and taxpayers, making it more efficient and accessible.

Additionally, the bill grants the Department of Revenue the authority to adopt necessary rules to implement this electronic communication option. The provisions of this act are intended to be codified as part of Title 15, chapter 1, part 2 of the Montana Code. The act is set to take effect immediately upon passage and approval.