EFFECTIVE DATE OF CONTRIBUTION FOR TAX PURPOSES

42.15.807 EFFECTIVE DATE OF CONTRIBUTION FOR TAX PURPOSES

(1) For purposes of determining whether a contribution should be considered for one tax year or another, the date of mailing will be determinative. A certificate of mailing issued by the post office will be evidence of the date of mailing. Authorizing statute(s): 15-30-2620 , 15-62-201 , MCA Implementing statute(s): 15-30-2120 , MCA History: NEW, 2004 MAR p. 1031, Eff. 4/23/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2025 MAR, 42-1088, Eff. 1/25/25.