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This is an obsolete version of the rule. Please click on the rule number to view the current version.

42.3.110    PAYMENT WITH AN NSF CHECK IS NOT CONSIDERED A PAYMENT OF TAXES

If a check or other type of payment which is tendered to pay any tax due under Title 15, MCA, is returned by the bank because of insufficient funds in the taxpayer's account or the check is otherwise dishonored by an operating bank or payor, the tax payment is considered void and the taxpayer will be treated as if no payment had been received by the department. Collection of penalty in this case will be discretionary.

History: Secs. 2-4-201, 15-1-201, 15-1-206, 15-30-305, 15-31-501, 15-35-122, 15-36-107, 15-37-108, 15-38-107, 15-53-104, 15-54-111, 15-55-108, 15-56-111, 15-58-106, 15-59-106 15-59-205, and 15-70-104 MCA; IMP, 2-4-201, 15-1-206, 15-30-321, 15-31-502, 15-35-105, 15-36-107, 15-37-108, 15-38-107, 15-53-111, 15-54-111, 15-55-108, 15-56-111, 15-59-106, 15-59-205, 15-70-210, and 15-70-330 MCA; NEW, 1985 MAR p. 113, Eff. 2/1/85.

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