(1) An electronic payment is considered late and is subject to the penalties under 15-70-210 and 15-70-352 , MCA, when it is not received by the state's designated depository by 11:59 p.m. on the day that it is due as required under 15-70-113 , MCA.

(2) If an electronic payment is initiated by the Department of Transportation and it arrives late through no fault of the licensed distributor, and there were sufficient funds to cover the licensed distributor's motor fuel tax liability, no penalty or interest shall be assessed.

(3) A motor fuel tax return that is submitted electronically to the Department of Transportation is considered late if it is not received by 11:59 p.m. on the day it is due as required under 15-70-205 and 15-70-344 , MCA.

(4) When an electronic payment is received late or when a payment that is initiated by the department does not have sufficient funds in the account, interest is charged from the 26th of the month.