Department of revenue-electronic communication.

This bill allows Wyoming's Department of Revenue to send certain tax notices electronically instead of by mail, provided taxpayers have provided electronic contact information. It directly affects businesses and individuals who pay sales and use taxes by changing how the department delivers notices about delinquent returns, penalties, or unpaid balances. Key provisions amend multiple tax code sections to replace "written notice by mail" with "electronic notice" where taxpayers have opted in, while maintaining the requirement for written notices via mail in other cases. The change takes effect July 1, 2026.