Section 6-8.1-6-7 - Electronic filing of returns or documents; rules(a) Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission.(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.Amended by P.L. 293-2013, SEC. 28, eff. 7/1/2013.As added by P.L. 71-1993, SEC.19.