15-70-115. Rules. The department shall adopt rules necessary to implement 15-70-112 through 15-70-115, including but not limited to rules:
(1) coordinating the filing of tax returns by electronic means with the payment of total remittance by electronic funds transfer;
(2) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the payment of total remittance; and
(3) specifying the form and content of information required by the department in an approved, computer-generated, magnetic media data format in order to ensure the proper receipt of the information.
History: En. Sec. 7, Ch. 561, L. 1995; amd. Sec. 4, Ch. 77, L. 1999.
Structure Montana Code Annotated
Chapter 70. Gasoline and Vehicle Fuels Taxes
15-70-101. Disposition of funds
15-70-102. Allocation of funds -- participation in railroad grade crossing protection
15-70-103. Time of mailing and filing
15-70-104. Rules to be established by department
15-70-105. Writeoff of collection of tax, penalty, or interest -- rules
15-70-106. and 15-70-107 reserved
15-70-108. Payment of taxes by negotiable instrument
15-70-110. Authority to collect delinquent motor fuel taxes -- offset -- hearing
15-70-111. Judicial review and appeals
15-70-113. Total remittance payable by electronic funds transfer
15-70-114. Electronic filing of tax returns and required information
15-70-116. through 15-70-120 reserved
15-70-121. International Fuel Tax Agreement
15-70-122. Collection of fuel tax
15-70-123. Report by unlicensed petroleum dealer -- definition -- penalty
15-70-124. Agreements with other governmental entities relating to collection of certain fuel taxes
15-70-125. Highway nonrestricted account
15-70-126. Highway restricted account
15-70-127. Bridge and road safety and accountability restricted account
15-70-128. and 15-70-129 reserved
15-70-130. Local government road construction and maintenance match program