Current through Register Vol. 23, December 6, 2024
Rule 42.15.807 - EFFECTIVE DATE OF CONTRIBUTION FOR TAX PURPOSES(1) For purposes of determining whether a contribution should be considered for one tax year or another, the date of mailing will be determinative. A certificate of mailing issued by the post office will be evidence of the date of mailing.
Mont. Admin. r. 42.15.807
NEW, 2004 MAR p. 1031, Eff. 4/23/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.