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
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:
(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;