reglab/housing_qa huggingface dataset:
MT Code § 15-30-2386 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2386. Funding for administration of special revenue accounts

  15-30-2386. Funding for administration of special revenue accounts. (1) The department shall charge any special revenue account that is funded by means of an income tax checkoff the actual and necessary cost to create the special revenue account and to place the checkoff on the income tax return.   (2) In addition to the charges in subsection (1), the department shall charge each special revenue account funded by means of an income tax checkoff the actual expenses necessary to administer the account. The department's charges may not exceed $3,000 for a tax year.   (3) All charges collected pursuant to subsections (1) and (2) must be deposited in the state general fund.   History: En. Secs. 1, 2, Ch. 581, L. 1993; amd. Sec. 8, Ch. 422, L. 1997; Sec. 15-30-153, MCA 2007; redes. 15-30-2386 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2387 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2387. Voluntary checkoff for nongame wildlife programs

  15-30-2387. (Temporary) Voluntary checkoff for nongame wildlife programs. (1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the funding of nongame wildlife programs in Montana by marking the appropriate box on the state income tax return.   (2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to nongame wildlife programs. The provision must be in substantially the following form:   Montana nongame wildlife funding. Check the appropriate blank if you wish to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) to fund nongame wildlife programs in Montana. If a joint return, check the appropriate blank if your spouse wishes to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) for the same purpose.   (3) Money received under this section, after the department has deducted the administrative charge provided for in 15-30-2386, must be deposited in the nongame wildlife account established by 87-5-121. (Terminates on occurrence of contingency--secs. 1, 2, Ch. 321, L. 1999.)   History: En. Sec. 3, Ch. 627, L. 1983; amd. Sec. 1, Ch. 436, L. 1985; amd. Sec. 3, Ch. 581, L. 1993; Sec. 15-30-150, MCA 2007; redes. 15-30-2387 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2388 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2388. Agriculture literacy in Montana schools program account -- administration

  15-30-2388. Agriculture literacy in Montana schools program account -- administration. (1) There is an agriculture literacy in Montana schools program account in the state special revenue fund provided for in 17-2-102.   (2) All money collected under 15-30-2389 must be deposited in the account.   (3) Money in the account must be used by the department of agriculture to provide funding for developing and presenting an educational program that will provide young people with a better understanding of the crucial role of agriculture in all aspects of society and of how Montana agriculture relates to the rest of the world. The educational program must be developed and presented through the joint efforts of the United States department of agriculture, educators at all levels, and representatives of state and national agricultural organizations.   History: En. Sec. 1, Ch. 634, L. 1985; Sec. 15-30-151, MCA 2007; redes. 15-30-2388 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 34, L. 2013.
MT Code § 15-30-2389 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program

  15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program. (1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the funding of the agriculture literacy in Montana schools program by marking an appropriate box on the state income tax return.   (2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to the agriculture literacy in Montana schools program. The contribution may be made from the amount to be refunded to the taxpayer or, if no refund is due, must be in addition to the amount of tax required to be paid. The provision must be in substantially the following form:   Check the appropriate blank if you wish to contribute ___ $5, ___ $10, ___ $20, or ___ (specify an amount) of your tax refund, or add such amount to your tax payment, to fund the agriculture literacy in Montana schools program. If a joint return, check the appropriate blank if your spouse wishes to designate ___ $5, ___ $10, ___ $20, or ___ (specify an amount) for the same purpose.   (3) Money received under this section must be deposited in the agriculture literacy in Montana schools program account established by 15-30-2388 after the department has deducted the amount necessary for the department to administer this section as provided in 15-30-2386.   History: En. Sec. 2, Ch. 634, L. 1985; amd. Sec. 4, Ch. 581, L. 1993; Sec. 15-30-152, MCA 2007; redes. 15-30-2389 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 2, Ch. 34, L. 2013.
MT Code § 15-30-2390 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2390. Voluntary checkoff for child abuse and neglect prevention program

  15-30-2390. (Temporary) Voluntary checkoff for child abuse and neglect prevention program. (1) Each individual taxpayer who is required to file an income tax return under this chapter and who is entitled to a refund may contribute to the child abuse and neglect prevention program provided for in 52-7-101, by marking the appropriate box on the state income tax return.   (2) Each Montana state individual income tax return form must contain a provision for indicating a contribution to the child abuse and neglect prevention program in substantially the following form:   Child abuse and neglect prevention program. Check this box if you wish to designate $5 ___, $10 ___, or more ___ (indicate amount) of your tax refund to help fund the child abuse and neglect prevention program in Montana. On a joint return, check the corresponding box for your spouse if your spouse wishes to contribute $5 ___, $10 ___, or more ___ (indicate amount) of the refund for the same purpose.   (3) Money received under this section must be deposited in the children's trust fund account, created under 52-7-102, after the department has deducted the amount necessary for the department to administer this section as provided in 15-30-2386. (Terminates on occurrence of contingency--secs. 1, 2, Ch. 321, L. 1999.)   History: En. Sec. 9, Ch. 610, L. 1985; amd. Sec. 5, Ch. 581, L. 1993; Sec. 15-30-155, MCA 2007; redes. 15-30-2390 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2391 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2391. reserved

  15-30-2391 reserved.
MT Code § 15-30-2392 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2392. Voluntary checkoff for Montana military relief fund

  15-30-2392. Voluntary checkoff for Montana military relief fund. (1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the Montana military family relief fund established in 10-1-1302 by marking the appropriate box on the state income tax return.   (2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to the Montana military family relief fund. The contribution may be made from the amount to be refunded to the taxpayer or, if no refund is due, must be in addition to the amount of tax required to be paid. The provision must be in substantially the following form:   Montana military family relief fund. Check the appropriate blank if you wish to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) to support the Montana military family relief fund. If a joint return, check the appropriate blank if your spouse wishes to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) for the same purpose.   (3) Money received under this section must be deposited into the account established in 10-1-1303 after the department has deducted the administrative charge provided for in 15-30-2386.   History: En. Sec. 11, Ch. 311, L. 2007; Sec. 15-30-193, MCA 2007; redes. 15-30-2392 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2393 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2393. Election to deposit refund to education savings or ABLE account

  15-30-2393. (Temporary) Election to deposit refund to education savings or ABLE account. Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may elect to directly deposit a refund from the return to a Montana family education savings program account provided for in Title 15, chapter 62, part 1, a Montana achieving a better life experience program account provided for in Title 53, chapter 25, part 1, or an account for similar programs established and maintained by another state. In order to make the election the taxpayer must be eligible to claim an exclusion from adjusted gross income for the contribution as provided in 15-30-2110. The department may prescribe additional forms and require the taxpayer to provide sufficient information for the proper administration of the deposit requirement.  15-30-2393. (Effective January 1, 2024) Election to deposit refund to education savings or ABLE account. Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may elect to directly deposit a refund from the return to a Montana family education savings program account provided for in Title 15, chapter 62, part 1, a Montana achieving a better life experience program account provided for in Title 53, chapter 25, part 1, or an account for similar programs established and maintained by another state. In order to make the election the taxpayer must be eligible to claim an exclusion from Montana taxable income for the contribution as provided in 15-30-2120. The department may prescribe additional forms and require the taxpayer to provide sufficient information for the proper administration of the deposit requirement.  History: En. Sec. 1, Ch. 115, L. 2019; amd. Sec. 17, Ch. 503, L. 2021.
MT Code § 15-30-2502 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2502. Withholding of tax from wages

  15-30-2502. Withholding of tax from wages. (1) Each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department.   (2) An employer who maintains two or more separate establishments within this state is considered to be a single employer for the purposes of this part.   (3) A disregarded entity and its owner are considered to be a single employer for the purposes of this part.   History: En. Sec. 2, Ch. 246, L. 1955; amd. Sec. 3, Ch. 227, L. 1957; amd. Sec. 186, Ch. 516, L. 1973; R.C.M. 1947, 84-4943; amd. Sec. 2, Ch. 128, L. 1983; amd. Sec. 2, Ch. 254, L. 1995; amd. Sec. 71, Ch. 42, L. 1997; amd. Sec. 11, Ch. 491, L. 1997; amd. Sec. 3, Ch. 67, L. 2005; Sec. 15-30-202, MCA 2007; redes. 15-30-2502 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2505 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2505. Amount withheld considered as tax collected

  15-30-2505. Amount withheld considered as tax collected. All amounts deducted and withheld must be considered as a tax collected under the provisions of 15-30-2501 through 15-30-2509, and an employee does not have any right of action against the employer in respect to any money deducted and withheld from the employee's wages and paid to the state in compliance or intended compliance with 15-30-2501 through 15-30-2509.   History: En. Sec. 6, Ch. 246, L. 1955; R.C.M. 1947, 84-4947; R.C.M. 1947, 84-4947; amd. Sec. 168, Ch. 56, L. 2009; Sec. 15-30-205, MCA 2007; redes. 15-30-2505 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2506 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2506. Annual withholding statement

  15-30-2506. Annual withholding statement. Every employer shall, prior to January 31 in each year, furnish to each employee a written statement showing the total wages paid by the employer to the employee during the preceding calendar year and showing the amount of the federal income tax deducted and withheld from the wages and the amount of the tax deducted and withheld under the provisions of 15-30-2501 through 15-30-2509. The statement must contain additional information and must be in the form that the department prescribes, and a duplicate of the statement must be filed by the employee with the employee's state income tax return.   History: En. Sec. 7, Ch. 246, L. 1955; amd. Sec. 188, Ch. 516, L. 1973; R.C.M. 1947, 84-4948; amd. Sec. 3, Ch. 289, L. 1989; amd. Sec. 169, Ch. 56, L. 2009; Sec. 15-30-206, MCA 2007; redes. 15-30-2506 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2507 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2507. Annual statement by employer

  15-30-2507. Annual statement by employer. (1) Every employer shall, on or before January 31 in each year, file with the department a wage and tax statement for each employee in the form and summarizing information as the department requires, including the total wages paid to the employee during the preceding calendar year or any part of the calendar year and showing the total amount of the federal income tax deducted and withheld from the wages and the total amount of the tax deducted and withheld from the wages under the provisions of 15-30-2501 through 15-30-2509.   (2) The annual statement filed by an employer with respect to the wage payments reported constitutes full compliance with the requirements of 15-30-2616 relating to the duties of information agents, and additional information return is not required with respect to the wage payments.   History: En. Sec. 9, Ch. 246, L. 1955; amd. Sec. 189, Ch. 516, L. 1973; R.C.M. 1947, 84-4950; amd. Sec. 1, Ch. 36, L. 1983; amd. Sec. 4, Ch. 289, L. 1989; amd. Sec. 7, Ch. 637, L. 1993; amd. Sec. 14, Ch. 491, L. 1997; amd. Sec. 2, Ch. 184, L. 1999; Sec. 15-30-207, MCA 2007; redes. 15-30-2507 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 2, Ch. 21, L. 2017.
MT Code § 15-30-2508 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2508. Withheld taxes held in trust for state

  15-30-2508. Withheld taxes held in trust for state. Every employer who deducts and withholds any amounts under the provisions of 15-30-2501 through 15-30-2509 shall hold the amounts in trust for the state of Montana.   History: En. Sec. 10, Ch. 246, L. 1955; amd. Sec. 190, Ch. 516, L. 1973; R.C.M. 1947, 84-4951; amd. Sec. 10, Ch. 439, L. 1981; amd. Sec. 1, Ch. 34, L. 1985; amd. Sec. 1, Ch. 489, L. 1987; amd. Sec. 15, Ch. 491, L. 1997; Sec. 15-30-208, MCA 2007; redes. 15-30-2508 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2509 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2509. Violations by employer -- penalties, interest, and remedies

  15-30-2509. Violations by employer -- penalties, interest, and remedies. (1) The department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding taxes.   (2) In addition to the penalties imposed by 15-1-216, the failure of an employer to furnish a wage and tax statement, as required by 15-30-2507(1), subjects the employer to a penalty of $5 for each failure, with a minimum of $50.   (3) All remedies available to the state for the administration, enforcement, and collection of income taxes are available and apply to the tax required to be deducted and withheld under the provisions of 15-30-2501 through 15-30-2508 unless otherwise specifically provided for in this part.   History: (1)En. Sec. 13, Ch. 246, L. 1955; Sec. 84-4954, R.C.M. 1947; (2)En. Sec. 14, Ch. 246, L. 1955; amd. Sec. 191, Ch. 516, L. 1973; Sec; 84-4955, R.C.M. 1947; R.C.M. 1947, 84-4954, 84-4955(part); amd. Sec. 16, Ch. 491, L. 1997; amd. Sec. 8, Ch. 427, L. 1999; amd. Sec. 3, Ch. 108, L. 2001; amd. Sec. 1, Ch. 95, L. 2003; amd. Sec. 6, Ch. 67, L. 2005; Sec. 15-30-209, MCA 2007; redes. 15-30-2509 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2510 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance

  15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance. (1) Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.   (2) An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.   (3) If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.   History: En. Sec. 1, Ch. 572, L. 1995; amd. Sec. 3, Ch. 184, L. 1999; amd. Sec. 7, Ch. 67, L. 2005; Sec. 15-30-210, MCA 2007; redes. 15-30-2510 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2511 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government

  15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government. (1) The director of revenue shall enter into an agreement with the federal office of personnel management to allow voluntary state tax withholding from federal annuity payments as provided in 5 U.S.C. 8345.   (2) The department of revenue may adopt administrative rules necessary to implement the federal agreement entered into under subsection (1) and to comply with federal laws and regulations for voluntary withholding from federal annuity payments.   History: En. Sec. 1, Ch. 243, L. 1993; Sec. 15-30-215, MCA 2007; redes. 15-30-2511 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2513 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2513. through 15-30-2520 reserved

  15-30-2513 through 15-30-2520 reserved.
MT Code § 15-30-2521 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2521. Policy and purpose

  15-30-2521. Policy and purpose. (1) It is the policy and intent of the legislature that lottery proceeds received by a person who redeems a ticket or chance to win a prize on a ticket or chance purchased in Montana under the provisions of Title 23, chapter 7, is Montana source income, notwithstanding the residence of the person or entity that redeems the ticket. This policy statement affirms that the legislature has always considered lottery proceeds to be Montana source income.   (2) The purpose of 15-30-2522 is to ensure that lottery proceeds that are Montana source income are subject to the withholding tax under the individual income tax laws of the state.   History: En. Sec. 1, Ch. 488, L. 1993; Sec. 15-30-246, MCA 2007; redes. 15-30-2521 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2522 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2522. Withholding of lottery winnings

  15-30-2522. Withholding of lottery winnings. (1) When making any payment of winnings that are subject to withholding, the state lottery and sports wagering commission, created under Title 23, chapter 7, part 2, shall deduct and withhold from the payment a tax in an amount equal to 6.9% of the payment.   (2) For the purposes of this section, the phrase "winnings that are subject to withholding" means the proceeds in excess of $5,000 won from a lottery game operated pursuant to Title 23, chapter 7.   (3) Every person who receives a payment of winnings that are subject to withholding shall furnish the state lottery and sports wagering commission with a signed statement containing the name, address, and taxpayer identification number of the recipient and of every person entitled to any portion of the payment. The signed statement must be treated as a statement under oath or equivalent affirmation for the purposes of 45-7-202, relating to the criminal offense of false swearing.   History: En. Sec. 2, Ch. 488, L. 1993; Sec. 15-30-247, MCA 2007; redes. 15-30-2522 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 340, L. 2011.
MT Code § 15-30-2523 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2523. Determination of employer status

  15-30-2523. Determination of employer status. A final determination by either the department of labor and industry or the workers' compensation court that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of this chapter is not subject to any further administrative or judicial challenge in any proceeding before or with the department of revenue concerning a determination of the proper amount of state income tax withholding.   History: En. Sec. 4, Ch. 529, L. 1995; amd. Sec. 4, Ch. 184, L. 1999; amd. Sec. 1, Ch. 442, L. 1999; amd. Sec. 8, Ch. 67, L. 2005; Sec. 15-30-248, MCA 2007; redes. 15-30-2523 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2524 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 25. Estimated Tax and Withholding|15-30-2524. through 15-30-2530 reserved

  15-30-2524 through 15-30-2530 reserved.