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Rule Title: APPLICATION OF PARTIAL PAYMENTS
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Department: REVENUE
Chapter: GENERAL DEPARTMENT RULES
Subchapter: Partial Payments, Penalties, Interest, and Collection
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.2.501    APPLICATION OF PARTIAL PAYMENTS

(1) Partial payments that are received by the department for payment of a tax liability and a collection service fee, if any, must be applied proportionately between the tax liability and the collection service fee. Payment of the tax liability is applied in the order of tax, penalty, and then interest.

(2) Partial payments for a customer's tax liability shall be applied as directed by the customer as to account type, period, or order to apply.

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

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

(b) then to penalty (if due); and

(c) then to interest (if due).

(4) Payments not directed by the customer will be applied pro rata among the accounts being collected by the department. For example, if 30 percent of the total debt is coal severance tax, 40 percent is withholding, and 30 percent is income tax, and a partial payment is received, application of the payment will be applied pro rata according to the schedule shown in (1) until all debt is satisfied.

History: 2-4-201, 15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, MCA; IMP, 2-4-201, 15-1-206, 15-1-216, 15-30-2619, 15-30-2641, 15-30-2642, 15-31-111, 15-31-502, 15-31-506, 15-31-510, 15-31-522, 15-31-543, 15-35-105, 15-35-121, 15-37-108, 15-38-107, 15-38-110, 15-53-145, 15-59-106, MCA; NEW, 1988 MAR p. 882, Eff. 5/13/88; AMD, 1988 MAR p. 2403, Eff. 11/11/88; AMD, 2000 MAR p. 3557, Eff. 12/22/00; AMD, 2002 MAR p. 1998, Eff. 7/26/02; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2008 MAR p. 340, Eff. 2/15/08; AMD, 2014 MAR p. 1527, Eff. 7/11/14.


 

 
MAR Notices Effective From Effective To History Notes
42-2-907 7/11/2014 Current History: 2-4-201, 15-1-201, 15-30-2620, 15-31-501, 15-35-122, 15-53-155, MCA; IMP, 2-4-201, 15-1-206, 15-1-216, 15-30-2619, 15-30-2641, 15-30-2642, 15-31-111, 15-31-502, 15-31-506, 15-31-510, 15-31-522, 15-31-543, 15-35-105, 15-35-121, 15-37-108, 15-38-107, 15-38-110, 15-53-145, 15-59-106, MCA; NEW, 1988 MAR p. 882, Eff. 5/13/88; AMD, 1988 MAR p. 2403, Eff. 11/11/88; AMD, 2000 MAR p. 3557, Eff. 12/22/00; AMD, 2002 MAR p. 1998, Eff. 7/26/02; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2008 MAR p. 340, Eff. 2/15/08; AMD, 2014 MAR p. 1527, Eff. 7/11/14.
42-2-792 2/15/2008 7/11/2014 History: 2-4-201, 15-1-201, 15-30-305, 15-31-501, 15-35-122, 15-53-155, MCA; IMP, 2-4-201, 15-1-206, 15-1-216, 15-30-304, 15-30-321, 15-30-323, 15-31-111, 15-31-502, 15-31-506, 15-31-510, 15-31-522, 15-31-543, 15-35-105, 15-35-121, 15-37-108, 15-38-107, 15-38-110, 15-53-145, 15-59-106, MCA; NEW, 1988 MAR p. 882, Eff. 5/13/88; AMD, 1988 MAR p. 2403, Eff. 11/11/88; AMD, 2000 MAR p. 3557, Eff. 12/22/00; AMD, 2002 MAR p. 1998, Eff. 7/26/02; AMD, 2006 MAR p. 85, Eff. 1/13/06; AMD, 2008 MAR p. 340, Eff. 2/15/08.
1/13/2006 2/15/2008 History: 2-4-201, 15-1-201, 15-30-305, 15-31-501, 15-35-122, 15-53-155, MCA; IMP, 2-4-201, 15-1-206, 15-1-216, 15-30-304, 15-30-321, 15-30-323, 15-31-111, 15-31-502, 15-31-506, 15-31-510, 15-31-522, 15-31-543, 15-31-545, 15-35-105, 15-35-121, 15-37-108, 15-38-107, 15-38-110, 15-53-145, 15-59-106, MCA; NEW, 1988 MAR p. 882, Eff. 5/13/88; AMD, 1988 MAR p. 2403, Eff. 11/11/88; AMD, 2000 MAR p. 3557, Eff. 12/22/00; AMD, 2002 MAR p. 1998, Eff. 7/26/02; AMD, 2006 MAR p. 85, Eff. 1/13/06.
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