- (1) A taxpayer licensed under 15-70-402, MCA, may pay electronically by either Automated Clearing House (ACH) credit or ACH debit, and may change methods with no restriction by the department. A taxpayer must provide the department reasonable time to initiate ACH debit by providing accurate banking information at least five days prior to the payment due date as prescribed in 15-70-113, MCA.
- (2) A taxpayer licensed under 15-70-121, MCA, may pay electronically through the State of Montana contracted electronic payment process, by any method(s) offered by the contractor.
- (3) An electronic funds transfer message must include the company name, account number, and tax period(s) being paid to ensure proper receipt and credit of the payment.
Authorizing statute(s): 15-70-115, MCA
Implementing statute(s): 15-70-115, MCA
History: NEW, 2016 MAR p. 1849, Eff. 10/15/16.