Montana DOR Amends Rules Regarding Electronic Payments

The Montana Department of Revenue (DOR) has adopted amendments to ARM 42.5.201 regarding electronic payments. The amendments reduce the threshold for mandatory electronic funds transfers to $50,000, from $500,000 to align regulations with recent legislative changes, and provide a process for taxpayers to request alternative payment methods. The amendments took effect March 21. [Mont. Dep’t of Revenue, Proposed Reg. Sections 42.5.201, 42.5.213, 03/20/26 Mont. Admin. Reg.]