Department of revenue-electronic communication.

Source-provided summary

This act changes how the Department of Revenue provides notices to taxpayers related to sales and use taxes. The act removes the requirement for certain notices to be sent by mail and specifies that written notice sent using the contact information provided by the taxpayer will fulfill notification requirements. The Department may send notices electronically if the taxpayer has provided electronic contact information. The act also makes conforming changes to related enforcement, compliance and penalty provisions.