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Rule Title: QUARTERLY REPORTING REQUIREMENTS
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Department: JUSTICE, DEPARTMENT OF
Chapter: GAMBLING CONTROL DIVISION
Subchapter: Sports Pools and Sports Tab Games
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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23.16.1718    QUARTERLY REPORTING REQUIREMENTS

(1) Within 15 days following the end of each fiscal year quarter, the sports tab game seller shall submit to the department on a form provided by the department a report of the tax proceeds collected under ARM 23.16.1717 by the sports game seller.

(2) If the sports tab game seller fails to file the form or remit the required tax when due, the following penalties will be assessed:

(a) 0-30 days late = 10% of tax due;

(b) 31-60 days late = 25% of tax due;

(c) 61-90 days late = 50% of tax due; and

(d) 91 days or more late = 100% of tax due.

History: 23-5-115, MCA; IMP, 23-5-502, MCA; TEMP, NEW, 1991 MAR p. 1942, Eff. 10/18/91; AMD, 1998 MAR p. 1176, Eff. 5/1/98.


 

 
MAR Notices Effective From Effective To History Notes
5/1/1998 Current History: 23-5-115, MCA; IMP, 23-5-502, MCA; TEMP, NEW, 1991 MAR p. 1942, Eff. 10/18/91; AMD, 1998 MAR p. 1176, Eff. 5/1/98.
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