(1) Subject to the following conditions and except as provided in (2), the department will accept paper copies of official tax return forms and other supporting documents. These forms must be:

(a) facsimiles of the official form;

(b) produced on paper which may readily and permanently be written upon and stamped with ink; and

(c) of the same size as the official form.

(2) The department will not accept reproductions of scannable payment coupons.


History: 15-30-2620, MCA; IMP, 15-30-2604, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.