Require certain tax payments to be made electronically

SB 54 requires taxpayers to pay state taxes electronically when the amount due is $50,000 or more, lowering the previous threshold from $500,000. This affects businesses and individuals owing significant state taxes, such as corporations or large property owners. The bill gives Montana’s Department of Revenue authority to create rules for electronic payment methods, coordinating tax filings, and handling payment errors. It takes effect for payments made after December 31, 2025, with alternative payment options available if electronic systems are unavailable.