(1) In an emergency situation, the department has the discretion to allow a taxpayer with a tax liability of $500,000 or greater to submit payment in the form of a check, draft, or similar paper instrument.

(2) An emergency situation is considered on a case-by-case basis and includes, but is not limited to, a natural disaster, hospitalization, physical illness, infirmity, or mental illness.

(3) The department will consider a written request to submit payment in the form of a check, draft, or similar paper instrument when the request is supported by:

(a) statement explaining the circumstances; and

(b) documentation substantiating the circumstances.

(4) Exception requests should be mailed, postage prepaid by U.S. Postal Service to:

 

Montana Department of Revenue

P.O. Box 5805

Helena, Montana 59604-5805