Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.5 - FILING AND REMITTANCE
Subchapter 42.5.2 - Electronic Funds
Rule 42.5.213 - BACKUP SITUATION

Universal Citation: MT Admin Rules 42.5.213

Current through Register Vol. 6, March 22, 2024

(1) In an emergency situation, the department has the discretion to allow a taxpayer with a tax liability of $500,000 or greater to submit payment in the form of a check, draft, or similar paper instrument.

(2) An emergency situation is considered on a case-by-case basis and includes, but is not limited to, a natural disaster, hospitalization, physical illness, infirmity, or mental illness.

(3) The department will consider a written request to submit payment in the form of a check, draft, or similar paper instrument when the request is supported by:

(a) statement explaining the circumstances; and

(b) documentation substantiating the circumstances.

(4) Exception requests should be mailed, postage prepaid by U.S. Postal Service to:

Montana Department of Revenue

P.O. Box 5805

Helena, Montana 59604-5805

15-30-2620, MCA; IMP, 15-1-802, 15-30-2510, MCA;

Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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