Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.3 - WAIVER OF PENALTY AND INTEREST
Subchapter 42.3.1 - Waiver of Penalty and Interest
Rule 42.3.110 - PAYMENT WITH AN NSF CHECK IS NOT CONSIDERED A PAYMENT OF TAXES

Universal Citation: MT Admin Rules 42.3.110

Current through Register Vol. 6, March 22, 2024

(1) Payment tendered to pay any tax due under Title 15, MCA, which is returned by the bank because of insufficient funds in the taxpayer's account or otherwise dishonored by an operating bank or payor shall be considered void. The taxpayer will be treated as if no payment had been received by the department. Collection of penalty in this case will be discretionary.

15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, 15-60-104, 15-65-102, MCA; IMP: 15-1-206, 15-1-216, 15-30-2641, 15-31-502, 15-35-105, 15-37-108, 15-38-107, 15-53-155, 15-59-106, 15-60-208, 15-61-205, 15-65-115, MCA;

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