Mont. Code § 15-30-3405
Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of 15-30-3403 or 15-30-3404, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes, penalties, and interest due under the provisions of 15-30-3403 or 15-30-3404. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in 15-30-3403 or 15-30-3404, as appropriate.
§ 15-30-3405, MCA