Relating to tax-related document delivery; and prescribing an effective date.

Authorizes certain tax-related documents to be delivered or made available by method other than regular mail. Authorizes Department of Revenue to give oil and gas production taxpayer notice of tax and delinquency charges by regular mail or other form of delivery rather than registered mail or certified mail with return receipt. Requires department to provide small tract forestland owner with notice of requirement to file timber severance tax return and to make severance tax return form available. Requires department to provide notice by mail unless owner elects alternative method allowed by department. Takes effect on 91st day following adjournment sine die.