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Rule Title: FILING DATE
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Tax Returns
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.317    FILING DATE

(1) In lieu of other evidence, a postmark issued by the United States Postal Service is considered the date of filing. To be timely, paper filings must be postmarked on or before the due date.

History: 15-30-2620, MCA; IMP, 15-30-2504, 15-30-2507, 39-71-2503, MCA; NEW, 1996 MAR p. 1169, Eff. 4/26/96; TRANS, from ARM 42.5.210, 2003 MAR p. 2897, Eff. 12/25/03; AMD, 210 MAR p. 1088, Eff. 4/30/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-820 4/30/2010 Current History: 15-30-2620, MCA; IMP, 15-30-2504, 15-30-2507, 39-71-2503, MCA; NEW, 1996 MAR p. 1169, Eff. 4/26/96; TRANS, from ARM 42.5.210, 2003 MAR p. 2897, Eff. 12/25/03; AMD, 210 MAR p. 1088, Eff. 4/30/10.
12/25/2003 4/30/2010 History: 15-30-305, MCA; IMP, 15-30-204, 15-30-207, 39-71-2503, MCA; NEW, 1996 MAR p. 1169, Eff. 4/26/96; TRANS, from ARM 42.5.210, 2003 MAR p. 2897, Eff. 12/25/03.
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