ARM 18.15.108
ARM 18.15.108. COORDINATION OF TAX RETURN WITH PAYMENT OF TAX BY EFT
Cite as Mont. Admin. R. 18.15.108
(1) To ensure proper receipt and credit of tax return and payment of tax, the department shall assign a unique license number to each taxpayer account based upon the taxpayer identification number provided to the department by the taxpayer. Both the tax return and payment are credited to the specific account identified within the department's electronic file, on receipt.