15-1-233. Electronic taxpayer communications -- rulemaking.
57 words·~1 min read·
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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.