Rule 42.17.306 - WRITTEN REQUEST FOR EXTENSION - PAYMENT OF ESTIMATED TAX(1) A taxpayer may request an extension of time to pay all or a part of an installment of estimated taxes by making a written request identifying the evidence showing that undue hardship would result to the taxpayer if the extension were refused. The extension will not be granted under a general statement of "hardship."(2) The request for extension must be received by the department 30 days before the installment date for which the extension is requested. The department will, within 30 days if possible, grant, deny, or tentatively grant the request subject to certain conditions. (3) If an extension is granted, no further notice or demand will be given, and the taxpayer must pay the estimated payment on or before the expiration of the period of the extension. If an extension is granted and the extended installment timely paid, the penalty and interest provided in 15-1-216, MCA, is not imposed. Section 15-30-2512, MCA, which provides for interest on an underpayment of tax, is in addition to the uniform penalties and interest provided in 15-1-216, MCA, and is imposed whether or not a taxpayer obtains an extension as provided in this rule.(4) While the department may grant an extension of up to six months after the installment due date, it will not grant an extension beyond the original due date of the return, typically April 15 following the tax year.(5) The granting of an extension of time for payment of one installment does not extend the time for payment of any subsequent installments.(6) Inability to pay does not constitute "hardship."(7) Examples of what does, and what does not, constitute "hardship" may be found in ARM 42.3.106.Mont. Admin. r. 42.17.306
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; AMD, 2024 MAR p. 2324, Eff. 9/21/2024AUTH: 15-30-2620, MCA; IMP: 15-30-2512, MCA