Admin. R. Mont. 42.15.807 – Effective Date of Contribution for Tax Purposes | Midpage
Rule 42.15.807
Admin. R. Mont. 42.15.807
Effective Date of Contribution for Tax Purposes
Effective Jan 25, 2025Authorizing statute(s): 15-30-2620, 15-62-201, MCA; Implementing statute(s): 15-30-2120, MCAState of Montana
(1) For purposes of determining whether a contribution should be considered for one tax year or another, the date of mailing will be determinative. A certificate of mailing issued by the post office will be evidence of the date of mailing.