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Rule Title: ANNUALIZED PERIODS
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Department: REVENUE
Chapter: WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter: Estimated Tax Payments
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.17.309    ANNUALIZED PERIODS

(1) For a calendar taxpayer, the annualization periods are January through March, January through May, January through August, and January through December of the tax year.

(2) For fiscal year taxpayers, the annualization periods all begin on the first day of the taxable year and end on the last day of the third, fifth, eighth and twelfth months following the beginning of the taxable year.

History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-812 1/15/2010 Current History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.
Current History: 15-30-305, MCA; IMP, 15-30-241, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04.
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