HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 18.15.103 Prev     Up     Next    
Rule Title: PAYMENT APPLICATION
Add to My Favorites
Add to Favorites
Department: TRANSPORTATION
Chapter: MOTOR FUELS TAX
Subchapter: Administration
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

18.15.103    PAYMENT APPLICATION

(1) Partial payments for a customer's tax liability, including credits, apply as directed by the customer as to account type, period, or otherwise.

(2) If customer direction is not provided, the payment is applied in full to the oldest period first in the following order:

(a) first to tax (dollar for dollar until satisfied);

(b) second to interest (if due); and

(c) third to penalty (if due).

 

History: 15-70-104, MCA; IMP, 15-70-417, 15-70-418, MCA; NEW, 1999 MAR p. 513, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.9.703, 2016 MAR p. 1849, Eff. 10/15/16.


 

 
MAR Notices Effective From Effective To History Notes
18-161 10/15/2016 Current History: 15-70-104, MCA; IMP, 15-70-417, 15-70-418, MCA; NEW, 1999 MAR p. 513, Eff. 3/26/99; AMD, 2001 MAR p. 2143, Eff. 10/26/01; TRANS & AMD from ARM 18.9.703, 2016 MAR p. 1849, Eff. 10/15/16.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security