Rule 6.6.2704 - METHODS OF CALCULATION(1) Every insurer shall pay its quarterly premium tax obligation as follows: (a) pay an amount equal to 100% of its prior calendar year premium tax in four equal payments, or(b) pay an amount equal to 90% of its current year premium tax obligation, as calculated pursuant to 33-2-705(2) MCA, in four equal payments.NEW, 1987 MAR p. 2373, Eff. 12/25/87.Sec. 33-2-705(7) MCA; IMP, 33-2-705(7) MCA;