Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.1 - Administration
Rule 18.15.110 - ELECTRONIC FUNDS TRANSFER
Current through Register Vol. 18, September 20, 2024
(1) A taxpayer licensed under 15-70-402, MCA, may pay electronically by either Automated Clearing House (ACH) credit or ACH debit, and may change methods with no restriction by the department. A taxpayer must provide the department reasonable time to initiate ACH debit by providing accurate banking information at least five days prior to the payment due date as prescribed in 15-70-113, MCA.
(2) A taxpayer licensed under 15-70-121, MCA, may pay electronically through the State of Montana contracted electronic payment process, by any method(s) offered by the contractor.
(3) An electronic funds transfer message must include the company name, account number, and tax period(s) being paid to ensure proper receipt and credit of the payment.
AUTH: 15-70-115, MCA; IMP: 15-70-115, MCA