Rule 42.14.205 - APPLICATION OF TAX PAYMENT(1) All payments of the lodging facility sales and use tax are applied by the department in the following manner:(a) When the seller remits full payment of the taxes, one-half of the amount is applied to the lodging facility use tax in Title 15, chapter 65, MCA, and one-half of the amount is applied to the lodging facility sales tax in Title 15, chapter 68, MCA.(b) When the seller remits less than full payment of the tax, the tax payment is first applied to the lodging facility use tax in Title 15, chapter 65, MCA, with any remaining balance being applied to the lodging facility sales tax.(2) When a partial payment is made, the vendor allowance only applies to the paid tax balance of the lodging facility sales tax, after the payment is applied to the full amount of the lodging facility use tax due. If there are no funds available to apply to the lodging facility sales tax, the seller is not entitled to a vendor allowance.(3) If the seller amends a prior period, or the department adjusts a prior period and the seller now owes additional tax, the original payment will be adjusted to first apply all tax to the lodging facility use tax, with any remaining balance to the lodging facility sales tax.(4) When the department reapplies a payment, the vendor allowance will be adjusted to the timely paid amount that is applied to the lodging facility sales tax.Mont. Admin. r. 42.14.205
NEW, 2010 MAR p. 2751, Eff. 11/27/10; AMD, 2022 MAR p. 248, Eff. 2/12/2022AUTH: 15-1-201, 15-65-102, 15-68-801, MCA; IMP: 15-65-112, 15-68-502, 15-68-510, MCA