(a) As used in this section, "secure electronic delivery service" means a service that:

1. (1) employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using:

   1. (A) security methods such as passwords, encryption, and matching electronic addresses to United States postal addresses; or
   2. (B) other security methods that are consistent with applicable law or industry standards; and
2. (2) operates subject to the applicable requirements of the Electronic Signatures in Global and National Commerce Act (15 U.S.C. 7001 et seq.).

(b) When a statute specifies that the department is required to send a document by mail, and the particular statute is silent as to the class or type of mailing to be used, the department satisfies the mailing requirement by mailing the document through any of the following methods:

1. (1) United States first-class mail;
2. (2) United States registered mail, return receipt requested;
3. (3) United States certified mail;
4. (4) a certificate of mailing; or

5. (5) electronically through the department's online tax system or a secure electronic delivery service, if the use of the secure electronic delivery service is authorized under IC 6-8.1-6-7 (b).

   Subject to IC 6-8.1-6-7 (b), the choice of the method is at the department's discretion.

(c) Where a mailing is not required by statute, the department may send the document:

1. (1) electronically through its online tax system if the taxpayer has a registered account in the system; or
2. (2) by using any form of mailing.

(e) The department shall adopt rules, guidelines, or other instructions that set forth the procedures that department employees are required to follow in sending a document that provides notice to a taxpayer by mail under any of the methods described in subsection (b). The procedures must include at least the following instructions:

1. (1) The date contained in the document must not precede the date of the mailing.

2. (2) Each mailing of a document must be recorded in department records, noting the date and time of the mailing.

   As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.293-2013(ts), SEC.27; P.L.73-2017, SEC.2; P.L.257-2019, SEC.75; P.L.128-2026, SEC.68.