ARM 42.3.110. PAYMENT WITH AN NSF CHECK IS NOT CONSIDERED A PAYMENT OF TAXES

(1) Payment tendered to pay any tax due under Title 15, MCA, which is returned by the bank because of insufficient funds in the taxpayer's account or otherwise dishonored by an operating bank or payor shall be considered void. The taxpayer will be treated as if no payment had been received by the department. Collection of penalty in this case will be discretionary.