Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.3 - Tax Returns
Rule 42.15.317 - FILING DATE
Universal Citation: MT Admin Rules 42.15.317
Current through Register Vol. 18, September 20, 2024
(1) In lieu of other evidence, a postmark issued by the United States Postal Service is considered the date of filing. To be timely, paper filings must be postmarked on or before the due date.
15-30-2620, MCA; IMP, 15-30-2504, 15-30-2507, 39-71-2503, MCA;
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