Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter 42.17.3 - Estimated Tax Payments
Rule 42.17.309 - ANNUALIZED PERIODS
Universal Citation: MT Admin Rules 42.17.309
Current through Register Vol. 6, March 22, 2024
(1) For a calendar taxpayer, the annualization periods are January through March, January through May, January through August, and January through December of the tax year.
(2) For fiscal year taxpayers, the annualization periods all begin on the first day of the taxable year and end on the last day of the third, fifth, eighth and twelfth months following the beginning of the taxable year.
15-30-2620, MCA; IMP, 15-30-2512, MCA;
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