Mont. Code Ann. § 15-70-115 — Rules

15-70-115 . Rules. The department shall adopt rules necessary to implement 15-70-112 through 15-70-115 , including but not limited to rules:
(1) coordinating the filing of tax returns by electronic means with the payment of total remittance by electronic funds transfer;
(2) specifying the form and content of electronic funds transfer messages in order to ensure the proper receipt and crediting of the payment of total remittance; and
(3) specifying the form and content of information required by the department in an approved, computer-generated, magnetic media data format in order to ensure the proper receipt of the information.