§ 6-8-1-6-7

(b) This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld under IC 6-3-4-8 electronically. If the taxpayer provides written consent to the department, the department may provide the taxpayer with any documents that would otherwise require delivery by mail by using a secure electronic delivery service developed by the department under IC 6-8.1-3-11.(c) The department may adopt rules to establish procedures to implement this section.As added by P.L.71-1993, SEC.19. Amended by P.L.293-2013(ts), SEC.28.