42.15.312    ACCEPTANCE OF REPRODUCED TAX FORMS

(1) Subject to the following conditions and except as provided in (2), the department will accept paper copies of official tax return forms and other supporting documents. These forms must be:

(a) facsimiles of the official form;

(b) produced on paper which may readily and permanently be written upon and stamped with ink; and

(c) of the same size as the official form.

(2) The department will not accept reproductions of scannable payment coupons.

 

History: 15-30-2620, MCA; IMP, 15-30-2604, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 10, Eff. 1/15/82; AMD, 1996 MAR p. 2605, Eff. 10/4/96; AMD, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.