Administrative Rules of Montana
Department 18 - TRANSPORTATION
Chapter 18.15 - MOTOR FUELS TAX
Subchapter 18.15.1 - Administration
Rule 18.15.111 - LATE FILE AND PAY PENALTIES WHEN FILING ELECTRONICALLY

(1) An electronic payment is considered late and is subject to the penalties under 15-70-121 and 15-70-417, MCA, when it is not received by the state's designated depository by 11:59 p.m. on the day that it is due as required under 15-70-113, MCA.

(2) If an electronic payment is initiated by the department and it arrives late through no fault of the licensee, and there were sufficient funds to cover the licensee's motor fuel tax liability, no penalty or interest shall be assessed.

(3) A motor fuel tax return that is submitted electronically to the department is considered late if it is not received by 11:59 p.m. on the day it is due as required under 15-70-121 and 15-70-410, MCA.

(4) When an electronic payment is received late or when a payment that is initiated by the department does not have sufficient funds in the account, interest is charged from the first day after the payment due date.