Montana Code 15-1-803. Rules

15-1-803. Rules. The department shall adopt rules necessary to implement this part, including but not limited to rules:

Department: means the department of revenue provided for in 2-15-1301. See Montana Code 15-1-801
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Electronic funds transfer: means any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephonic instrument, or computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account. See Montana Code 15-1-801
Taxes: means the taxes provided for in this title, except chapters 70 and 71. See Montana Code 15-1-801

(1)coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and

(2)specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the tax payment.