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HB91 • 2025

Allow taxpayers to elect to receive electronic correspondence from the department of revenue

Allow taxpayers to elect to receive electronic correspondence from the department of revenue

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Mark Thane
Last action
2025-04-07
Official status
Chapter Number Assigned
Effective date
Not listed

Plain English Breakdown

The effective date of the law is not provided in the official material.

Let Taxpayers Get Emails from the Revenue Department

This law allows taxpayers to choose electronic communication from the state's revenue department.

What This Bill Does

  • Taxpayers can now ask for electronic messages from the revenue department if they sign up on a form provided by the department.
  • The department will send emails, notices, and other important information electronically when requested.
  • The law allows the department to create rules about how to handle these requests.

Who It Names or Affects

  • People who pay taxes in Montana
  • The state's revenue department

Terms To Know

Taxpayer
A person or business that pays taxes to the government.
Revenue Department
The part of the government in charge of collecting and managing tax money.

Limits and Unknowns

  • It is not clear when exactly this law will start working.
  • The rules about how to sign up for electronic messages have not been made yet.

Bill History

  1. 2025-04-07 HOUSE

    (H) Signed by Governor

  2. 2025-04-07 HOUSE

    Chapter Number Assigned

  3. 2025-03-31 SENATE

    (S) Signed by President

  4. 2025-03-31 HOUSE

    (H) Transmitted to Governor

  5. 2025-03-28 HOUSE

    (H) Signed by Speaker

  6. 2025-03-27 HOUSE

    (H) Returned from Enrolling

  7. 2025-03-25 SENATE

    (S) Scheduled for 3rd Reading

  8. 2025-03-25 SENATE

    (S) 3rd Reading Concurred

  9. 2025-03-25 HOUSE

    (H) Sent to Enrolling

  10. 2025-03-24 SENATE

    (S) Scheduled for 2nd Reading

  11. 2025-03-24 SENATE

    (S) 2nd Reading Concurred

  12. 2025-03-20 SENATE

    (S) Committee Report--Bill Concurred

  13. 2025-03-19 SENATE

    (S) Committee Executive Action--Bill Concurred

  14. 2025-02-21 SENATE

    (S) Hearing

  15. 2025-02-18 SENATE

    (S) Referred to Committee

  16. 2025-01-23 SENATE

    (S) First Reading

  17. 2025-01-22 HOUSE

    (H) Scheduled for 3rd Reading

  18. 2025-01-22 HOUSE

    (H) 3rd Reading Passed

  19. 2025-01-22 HOUSE

    (H) Transmitted to Senate

  20. 2025-01-21 HOUSE

    (H) Scheduled for 2nd Reading

  21. 2025-01-21 HOUSE

    (H) 2nd Reading Passed

  22. 2025-01-14 HOUSE

    (H) Committee Executive Action--Bill Passed

  23. 2025-01-14 HOUSE

    (H) Committee Report--Bill Passed

  24. 2025-01-06 HOUSE

    (H) First Reading

  25. 2025-01-06 HOUSE

    (H) Hearing

  26. 2024-12-20 HOUSE

    (H) Referred to Committee

  27. 2024-12-16 HOUSE

    (LC) Draft Delivered to Requester

  28. 2024-12-16 HOUSE

    (H) Introduced

  29. 2024-11-18 HOUSE

    (LC) Draft Ready for Delivery

  30. 2024-11-17 HOUSE

    (LC) Draft in Assembly

  31. 2024-11-13 HOUSE

    (LC) Draft in Input/Proofing

  32. 2024-11-13 HOUSE

    (LC) Draft in Final Drafter Review

  33. 2024-11-12 HOUSE

    (LC) Draft in Legal Review

  34. 2024-11-12 HOUSE

    (LC) Draft in Edit

  35. 2024-09-04 HOUSE

    (LC) Drafter Assigned

Official Summary Text

Allow taxpayers to elect to receive electronic correspondence from the department of revenue

Current Bill Text

Read the full stored bill text 
****
69th Legislature 2025 HB 91
- 1 - Authorized Print Version – HB 91
ENROLLED BILL
AN ACT PROVIDING TAXPAYERS WITH THE OPTION TO RECEIVE ELECTRONIC COMMUNICATIONS
FROM THE DEPARTMENT OF REVENUE; PROVIDING RULEMAKING AUTHORITY; AND PROVIDING AN
IMMEDIATE EFFECTIVE DATE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. 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.
Section 2. Codification instruction. [Section 1] is intended to be codified as an integral part of Title
15, chapter 1, part 2, and the provisions of Title 15, chapter 1, part 2, apply to [section 1].
Section 3. Effective date. [This act] is effective on passage and approval.
- END -
I hereby certify that the within bill,
HB 91, originated in the House.
___________________________________________
Chief Clerk of the House
___________________________________________
Speaker of the House
Signed this _______________________________day
of____________________________________, 2025.
___________________________________________
President of the Senate
Signed this _______________________________day
of____________________________________, 2025.
HOUSE BILL NO. 91
INTRODUCED BY M. THANE
BY REQUEST OF THE DEPARTMENT OF REVENUE
AN ACT PROVIDING TAXPAYERS WITH THE OPTION TO RECEIVE ELECTRONIC COMMUNICATIONS
FROM THE DEPARTMENT OF REVENUE; PROVIDING RULEMAKING AUTHORITY; AND PROVIDING AN
IMMEDIATE EFFECTIVE DATE.