42.15.807    EFFECTIVE DATE OF CONTRIBUTION FOR TAX PURPOSES

(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.

History: 15-30-2620, 15-62-201, MCA; IMP, 15-30-2110, MCA; NEW, 2004 MAR p. 1031, Eff. 4/23/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.