ARM 6.6.2704
ARM 6.6.2704. METHODS OF CALCULATION
Cite as Mont. Admin. R. 6.6.2704
(1) Every insurer shall pay its quarterly premium tax obligation as follows:
(a) pay an amount equal to 100% of its prior calendar year premium tax in four equal payments, or
(b) pay an amount equal to 90% of its current year premium tax obligation, as calculated pursuant to 33-2-705 (2) MCA, in four equal payments.