Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.1 - Administration
Rule 18.15.103 - PAYMENT APPLICATION
Universal Citation: MT Admin Rules 18.15.103
Current through Register Vol. 18, September 20, 2024
(1) Partial payments for a customer's tax liability, including credits, apply as directed by the customer as to account type, period, or otherwise.
(2) If customer direction is not provided, the payment is applied in full to the oldest period first in the following order:
(a) first to tax (dollar for dollar
until satisfied);
(b) second to
interest (if due); and
(c) third to
penalty (if due).
AUTH: 15-70-104, MCA;IMP: 15-70-417, 15-70-418, MCA
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