1. MCA Contents
  2. TITLE 15
  3. CHAPTER 1
  4. Part 8
  5. 15-1-802 Taxes to be paid by electronic funds transfer -- limitation

TITLE 15. TAXATION

CHAPTER 1. TAX ADMINISTRATION

Part 8. Payment of Taxes by Electronic Funds Transfer

Taxes To Be Paid By Electronic Funds Transfer -- Limitation

15-1-802. Taxes to be paid by electronic funds transfer -- limitation. All taxes due the state must be paid by electronic funds transfer whenever the amount due is $500,000 or greater. Whenever the payment of taxes is required to be made by electronic funds transfer under this section and the due date falls on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day thereafter.

History: En. Sec. 2, Ch. 96, L. 1985.