42.5.213 BACKUP SITUATION
(1) In an emergency situation, the department has the discretion to allow a taxpayer with a tax liability of $500,000 or greater to submit payment in the form of a check, draft, or similar paper instrument.
(2) An emergency situation is considered on a case-by-case basis and includes, but is not limited to, a natural disaster, hospitalization, physical illness, infirmity, or mental illness.
(3) The department will consider a written request to submit payment in the form of a check, draft, or similar paper instrument when the request is supported by:
(a) statement explaining the circumstances; and
(b) documentation substantiating the circumstances.
(4) Exception requests should be mailed, postage prepaid by U.S. Postal Service to:
Montana Department of Revenue
P.O. Box 5805
Helena, Montana 59604-5805
History: 15-30-2620, MCA; IMP, 15-1-802, 15-30-2510, MCA; NEW, 1996 MAR p. 1169, Eff. 4/26/96; AMD, 2002 MAR p. 1906, Eff. 7/12/02; AMD, 2003 MAR p. 2897, Eff. 12/25/03; AMD, 2010 MAR p. 1995, Eff. 9/10/10; AMD, 2013 MAR p. 222, Eff. 2/15/13.