This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

This rule has been repealed.

(1) The department's ability to accept electronic payments is evolving. Taxpayers should check the department's web site at www.revenue.mt.gov to determine which types of electronic payments the department will accept and the electronic submission options available.

(2) A taxpayer with a tax liability of $500,000 or greater must make payment to the department by electronic funds transfer. If a check, draft, or similar paper instrument is received in the amount of $500,000 or greater, it shall constitute nonpayment and be returned to the taxpayer. Applicable late payment penalties and interest shall be applied until such time as the payment is remitted by electronic funds transfer, as required by 15-1-802, MCA.

(3) If the department does not receive the funds submitted via an electronic funds transfer by the payment submission due date, the department shall assess any applicable penalties and interest as required by 15-1-216, MCA.

(4) The following information must be included with any electronic payment:

(a) name and tax identification number of the taxpayer;

(b) type of tax or taxes being paid;

(c) amount of each type of tax being paid; and

(d) any additional information necessary to process the type of electronic payment being made and to identify the taxpayer and account to which the payment is to be applied.

(5) In cases of an emergency, a taxpayer that would be required to transmit funds electronically may apply for an exception as provided in ARM 42.5.213.

(1) The department's ability to accept electronic returns is evolving. Taxpayers should check the department's web site at www.revenue.mt.gov, to determine which types of returns the department will accept electronically and the electronic submission options that are available.

(2) An electronic return is not complete unless all requested information is provided and it is signed by the taxpayer or the taxpayer's authorized representative as provided in this rule.

(3) Providing an electronic signature as part of an electronic filing is the filer's declaration, under the penalty of false swearing, that:

(a) the filer is the taxpayer identified in the return; and

(b) the information in the return is true, correct, and complete.

(4) The department is part of a federal-state joint-filing program that allows taxpayers to electronically file certain federal and state tax returns at the same time. If a taxpayer files an electronic Montana return as part of the federal-state joint-filing program, the taxpayer's federal signature or PIN is considered the taxpayer's signature or PIN on the Montana return.

(5) If the department permits a taxpayer to file a return electronically outside the federal-state joint-filing program, the act of filing the return electronically constitutes the filer's declaration, under the penalty of false swearing, that:

(a) the filer is the taxpayer identified in the return; and

(b) the information in the return is true, correct, and complete, and constitutes the taxpayer's signature.

(6) A return may be made electronically for a taxpayer unable to make the taxpayer's own return by an authorized agent or by a guardian or other person charged with the care of the person or property of the taxpayer as provided in ARM 42.15.303.

(7) The act of electronically filing a return on behalf of a taxpayer constitutes a declaration by the filer, under penalty of false swearing, that the information in the return is true, correct, and complete, and that the person is authorized to act on behalf of the taxpayer.

(8) A return that is submitted electronically is subject to the same filing deadlines as a paper return.

This rule has been transferred.

This rule has been repealed.

This rule has been repealed.

(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

The following definitions apply to terms found in this subchapter:

(1) "Debt code addendum" means a section of the signed service agreement in which the process server instructs the department on the technical aspects of issuing payment for funds seized through the levy process.

(2) "Electronic service" means the service of a writ, levy, or document by electronic submission. Electronic services are also known as e-services. Electronic service may allow for noncommercial services online.

(1) The department and process server, as defined in 37-60-101, MCA, must have a signed service agreement and debt code addendum in place prior to the department's acceptance of electronic service of levies and writs.

(2) The signed service agreement serves as the department's written consent to be served electronically in accordance with 25-13-402, MCA, for service of levies and writs upon a state income tax refund that are due to the judgment debtor from the department. Acceptance of electronic service documents is limited solely to the purposes described under 25-13-402, MCA.

(3) When a signed service agreement is in place, the process server shall serve all levies and writs for debt collection on the department electronically. The department will not accept levies or writs in paper format from a process server that has entered into an agreement to submit them by electronic means.

(4) The process server shall provide a valid social security or other federal identification number for each debtor, and a valid district court cause number for each writ.

(1) Upon receipt of a writ from a process server, the department shall seize income tax refunds due the debtor for offset of the debt.

(2) The department shall not calculate interest and/or penalties on any judgment liability submitted for offset.

(3) Upon the department receiving notification that a debtor has filed for bankruptcy, the department shall inactivate the debtor from offset activity.

(1) The department shall have a Warrant for Distraint filed with a Montana court prior to submitting a judgment liability.

(2) The department shall adhere to the form and content of the writ in accordance with 25-13-301, MCA, and provide a valid district court cause number when submitting electronic levies, writs, or garnishments to financial institutions and employers.