****
69th Legislature 2025 LC0100.1
1 _____________ BILL NO. _____________
2 INTRODUCED BY _________________________________________________
3 BY REQUEST OF THE DEPARTMENT OF REVENUE
4
5 A BILL FOR AN ACT ENTITLED: “AN ACT REVISING REQUIREMENTS FOR TAXES PAID BY ELECTRONIC
6 FUNDS TRANSFER; PROVIDING RULEMAKING AUTHORITY; AMENDING SECTIONS 15-1-802 AND 15-1-
7 803, MCA; AND PROVIDING AN APPLICABILITY DATE.”
8
9 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
10
11 Section 1. Section 15-1-802, MCA, is amended to read:
12 "15-1-802. Taxes to be paid by electronic funds transfer -- limitation. All taxes due the state must
13 be paid by electronic funds transfer whenever the amount due is $500,000 $50,000 or greater. Whenever the
14 payment of taxes is required to be made by electronic funds transfer under this section and the due date falls
15 on a Saturday, Sunday, or legal holiday, the payment may be made on the first business day thereafter after
16 that day."
17
18 Section 2. Section 15-1-803, MCA, is amended to read:
19 "15-1-803. Rules. The department shall adopt rules necessary to implement this part, including but
20 not limited to rules:
21 (1) coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and
22 (2) specifying the form and methods of acceptable electronic payments;
23 (2)(3) specifying the form and content of electronic funds transfer messages in order to ensure the
24 proper receipt and crediting of the tax payment; and
25 (4) providing for an alternative form of payment when electronic payments required by 15-1-802
26 are not available to a taxpayer."
27
28 NEW SECTION. Section 3. Applicability. [This act] applies to taxes paid by electronic funds
-1- Authorized Print Version – ****
****
69th Legislature 2025 LC0100.1
1 transfers after December 31, 2025.
2 - END -
-2- Authorized Print Version – ****


Statutes affected:
LC Text: 15-1-802, 15-1-803