(1) The due date for filing an individual income tax return is the 15th day of the 4th month following close of the tax year and payment of the tax is the due date prescribed for filing the return.

(2) A return may be filed by personal delivery, mail and, in some cases, electronically or by telephone.

(a) A return may be filed by personal delivery to the Montana Department of Revenue, 3rd Floor, Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.

(b) A return may be filed by mailing it postage prepaid by U.S. Postal Service First-Class or Priority mail to:

Department of Revenue

P.O. Box 5805

Helena, Montana 59604-5805

(i) If a return is mailed as provided in this section, on or before the due date, and received by the department, the return is considered filed on the date mailed. A taxpayer is responsible for establishing the date a return is mailed.

(c) The rules for filing a return electronically or by telephone are located in ARM Title 42, chapter 5, subchapter 2.

(3) Every taxpayer must compute their tax liability and pay the balance of any tax due in full on or before the prescribed due date as stated in 15-30-142 , MCA. If the balance due is less than $1, payment is not required. If full payment of the balance due is not made on or before the prescribed due date, interest and penalty accrue from the prescribed due date of the return until paid as provided in 15-1-216 , MCA.

(a) If tax is paid by check or money order, the check or money order should be made payable to the "State Treasurer."

(b) The rules for paying a tax electronically are located in ARM Title 42, chapter 5, subchapter 2.

(c) The rules for paying a tax by credit card are located in ARM Title 42, chapter 5, subchapter 2.