18.15.108 COORDINATION OF TAX RETURN WITH PAYMENT OF TAX BY EFT
(1) To ensure proper receipt and credit of tax return and payment of tax, the department shall assign a unique license number to each taxpayer account based upon the taxpayer identification number provided to the department by the taxpayer. Both the tax return and payment are credited to the specific account identified within the department's electronic file, on receipt.
History: 15-70-115, MCA; IMP, 15-70-115, MCA; NEW, 2016 MAR p. 1849, Eff. 10/15/16.