reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1115 - INCOME ATTRIBUTABLE TO MULTISTATE ACTIVITIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1116 - SEPARATE ACCOUNTING METHODS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1117 - APPORTIONMENT OF MULTISTATE INCOME (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP Sec.
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1201 - INTENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.120
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1202 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131, MCA
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1203 - TWO OR MORE BUSINESSES OF A SINGLE TAXPAYER (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1204 - BUSINESS AND NONBUSINESS INCOME DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1205 - DETERMINATION OF BUSINESS AND NONBUSINESS INCOME (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1206 - TAXABLE IN ANOTHER STATE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1207 - APPORTIONMENT FORMULA (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1208 - PROPERTY FACTOR IN GENERAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1209 - PROPERTY USED FOR THE PRODUCTION OF BUSINESS INCOME (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1210 - CONSISTENCY IN REPORTING WITH RESPECT TO PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1211 - NUMERATOR OF PROPERTY FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1212 - VALUATION OF OWNED PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1213 - VALUATION OF RENTED PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1214 - AVERAGING PROPERTY VALUES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1215 - PAYROLL FACTOR IN GENERAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1216 - CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1217 - DENOMINATOR OF PAYROLL FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1218 - NUMERATOR OF PAYROLL FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1219 - SALES FACTOR IN GENERAL (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1220 - CONSISTENCY IN REPORTING WITH RESPECT TO SALES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1221 - DENOMINATOR OF SALES FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1222 - NUMERATOR OF SALES FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1223 - SALES OF TANGIBLE PERSONAL PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1224 - SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1225 - SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1226 - SPECIAL APPORTIONMENT AND ALLOCATION COMPU-TATIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1227 - SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP ; Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1228 - SPECIAL COMPUTATIONS RELATED TO SALES FACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.12 - Nonresident Allocation and Apportionment of Income › Rule 42.16.1229 - SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-1-601 and
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.101 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following terms pertain to this chapter:
(1) "Advanced mineral payments" are payments
				made to royalty interest owners that represent the royalty interest owner's
				future share of the receipts from the sale of the natural resource.
(2) "Individual" means a worker who renders
				service in the course of an occupation.
(3) "Lookback letter" means the letter sent
				to employers notifying them of their filing frequency for employee wage
				withholding.
(4) "Mineral payments"
				are payments made to royalty interest owners that represent the royalty
				interest owner's future share of the receipts from the sale of the natural
				resource.
(5) "Net royalty amount
				payable" means the amount of mineral proceeds subject to withholding. This
				amount is equal to the gross royalty payments less any taxes and other expenses
				deducted pursuant to the royalty agreement in effect.
(6) "Net taxable earnings" means an
				employee's gross earnings minus the number of the employee's claimed
				withholding allowances multiplied by the withholding exemption amount provided
				in
				15-30-2114,
				MCA for the year the Montana withholding tables were last revised.
(7) "Overriding royalty interest" means
				ownership in a percentage of production or production revenues, free of the
				cost of production, created by the lessee, company and/or working interest
				owner and paid by the lessee, company and/or working interest owner out of
				revenue from the well.
(8) "Person"
				means any natural person, company, corporation, association, partnership, joint
				venture, cooperative, estate, trust, receiver, or any other party or entity
				that has a working interest, royalty interest, overriding royalty interest,
				production payment, production payment including in-kind exchanges, or any
				other ownership interest entitled to production proceeds from deposits in this
				state.
(9) "Producer" is the person
				that extracts natural resources from deposits in the state.
(10) "Remitter" means the individual, entity,
				or trust obligated under a mineral lease to pay royalties to the royalty owner
				or their assignee, to deliver minerals to a purchaser to the credit of the
				royalty owner or their assignee, or to pay a portion of the proceeds of the
				sale of the minerals to the royalty owner or their assignee.
(11) "Reporting forms" include, but are not
				limited to:
(a) Form MW-1, the Montana
				Withholding Tax Payment Voucher;
(b) Form MW-3, the Montana Annual W-2 1099
				Withholding Tax Reconciliation form;
(c) Montana Employee's Withholding Allowance
				and Exemption Certificate form (Form MW-4);
(d) Form W-2, the federal wage and tax
				statement form;
(e) Form RW-1, the
				Mineral Royalty Withholding Tax Payment Voucher form;
(f) Form RW-3, the Montana Annual Mineral
				Royalty Withholding Tax Reconciliation form; and
(g) Form 1099, the federal Information
				Return.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.102 - EMPLOYER DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.103 - OTHER PAYMENTS; DESIGNATED DISTRIBUTIONS; ELECTION TO WITHHOLD

Current through Register Vol. 13, July 5, 2024
(1) Employee contributions to pensions,
				profit sharing, stock bonus, or annuity plans, deferred compensation and
				cafeteria plans where the payments are not otherwise considered wages, an IRA,
				or commercial annuity contracts are exempt from withholding to the extent that
				the contributions are not includable in the employee's adjusted gross income
				for federal income tax purposes.
(2) Sick pay paid by a third party is not
				subject to withholding taxes unless the payor receives a written request from
				the employee, or the employer and the third party entered into an agreement
				that makes the third party responsible for the reporting and payment of
				withholding taxes. When a third party reports and pays withholding taxes, the
				third party must use its own name and tax identification number instead of the
				employer's.
(3) A recipient of any
				designated distribution from a deferred compensation plan, individual
				retirement plan, or commercial annuity, as defined in IRC 3405, may elect to
				have the payor withhold state income tax from these payments by filing a Form
				MW-4 with the payor.
(a) The recipient's tax
				withholding election shall specify a flat dollar amount of income tax to be
				withheld by the payor from each designated distribution or a number of
				allowances claimed by the recipient to be used with the withholding tax tables
				provided by the department. The election shall also specify the name, current
				address, and taxpayer identification number of the recipient. Any change or
				revocation of a previously filed election shall include the same information as
				required in this rule for an initial election except the recipient should
				indicate whether a change or revocation of a previously filed election is being
				made. In this case, the payor shall remit the withholding tax to the department
				as required in ARM
				42.17.113.
(b) The payor has the option to choose not to
				withhold from any designated distribution if the amount to be deducted and
				withheld is less than $10. Additionally, income tax withholding by the payor
				from any designated distribution shall not be required if the amount to be
				withheld would reduce the net amount of the distribution to less than
				$10.
(c) The payor of
				distributions, made up in whole or in part of contributions made pursuant to
				(1) or solely of employer contributions, shall notify the recipients of the
				availability to state withholding and the requirements for the payment to state
				income tax on the taxable portion of a distribution.
(i) Payors shall notify recipients of the
				state requirements at the same time recipients are notified of the federal
				election requirements under IRC 3405(d)(10)(B).
(ii) Payors shall notify recipients at the
				time of distribution and yearly thereafter.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.104 - FEES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.105 - COMPUTATION OF WITHHOLDING

Current through Register Vol. 13, July 5, 2024
(1) Employers shall
				calculate the state income tax amount to withhold from employees according to
				the length of the payroll period, the employee's gross wages, the number of
				allowances claimed by the employee on Form MW-4, and the department's "Montana
				Withholding Tax Tables," provided online at www.mtrevenue.gov. The tables are
				based on the formulas provided in (2) and (3) and show the amount to withhold
				each pay period.
(2) Montana
				withholding tables are based on the following annual withholding formulas as
				adjusted annually for inflation. Wage withholding is equal to:
(a) 1.80% of the first $7,105 of net taxable
				earnings; plus
(b) 4.40% of the
				next $8,120 of net taxable earnings; plus
(c) 6.00% of the next $106,575 of net taxable
				earnings; plus
(d) 6.60% of net
				taxable earnings over $121,800.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.111 - MONTANA INCOME TAX WITHHOLDING; FORM MW-4 FILING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
(1) Every employer transacting business in
				Montana is required to withhold Montana state income tax from wages paid to an
				employee for services rendered within Montana, unless the compensation is
				specifically exempted under Montana law.
(2) Compensation which may be excludable from
				adjusted gross income under a United States tax treaty remains subject to
				Montana withholding as the determination whether a nonresident alien qualifies
				for tax treaty exclusion cannot be made until the individual's Montana income
				tax return is filed.
(3) Temporary
				employment or employment of short duration within Montana does not relieve the
				employer of the obligation to withhold employee wages.
(4) The Amtrak Reauthorization and
				Improvement Act of 1990 exempts from state income tax and withholding the
				compensation of certain railroad, trucking, and air and water carrier employees
				unless they are Montana residents. The exemption from withholding applies only
				to nonresident interstate carrier employees and the employer applies the
				exemption based on the residency status claimed by the employee. No Form MW-4
				is required for this exemption.
(5)
				Wages paid to an enrolled member of a Native American tribe are subject to
				withholding, except as provided in ARM
				42.15.220.
(a) When the employee is an enrolled tribal
				member of the governing tribe of the reservation on which the enrolled tribal
				member works and resides:
(i) the wages
				earned by the employee are derived from reservation sources; and
(ii) the employee submits a Form MW-4 to the
				employer attesting that the employee resides on his or her reservation,
				together with a certificate of enrollment.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.112 - EMPLOYER REGISTRATION

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.17.218
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-209 and
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.113 - PAYMENTS

Current through Register Vol. 13, July 5, 2024
(1) Failure to pay withheld amounts within
				the time provided, and the use thereof by the employer in forwarding its own
				business, is considered to be an illegal conversion of trust money. The
				employer will not regard withheld wages as being equivalent to its own personal
				income tax indebtedness. Penalties provided in
				15-1-216 and
				15-30-2641, MCA, apply to any
				violation of the requirement to collect, truthfully account for, and pay
				amounts required to be deducted from employee wages.
(2) If an employer's payment requirement of
				withholding tax for state purposes conflicts with the federal tax deposit
				requirements, the employer may elect to remit according to the federal
				schedule. The employer must provide the department with a copy of its federal
				notification.
(3) Once an employer
				becomes subject to withholding tax as provided in
				15-30-2501, MCA, the employer must
				continue to withhold, and report, income tax from the employees' wages for all
				subsequent calendar years.
15-30-2620, MCA; IMP,
					 15-1-208,
					 15-30-2504,
					 15-30-2510,
					 15-30-2641,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.114 - ANNUAL RECONCILIATION AND WAGE STATEMENTS

Current through Register Vol. 13, July 5, 2024
(1) On or before January 31 of each year,
				every employer must file with the department a Form MW-3, Montana Annual W-2
				1099 Withholding Tax Reconciliation. Form MW-3 must be accompanied by the
				original copies of each employee's earnings statements on federal Form W-2.
(a) Employee's earning statements and the
				federal Form W-2 must be prepared for each employee, regardless of whether or
				not withholding taxes were actually withheld from the employee's wages. The
				state non-exempt wages as provided in ARM
				42.17.111
				or
				42.17.134
				and state income tax withheld must be shown in the boxes labeled for state
				information.
(b) An original copy
				of the federal Form W-2 must be filed with the Form MW-3, and two copies must
				be furnished to the employee not later than January 31 of each year.
(c) Montana does not provide substitute
				earning statement forms or allow earning statements which do not conform to
				federal Form W-2 requirements.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.115 - ADJUSTMENT OF ERRORS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-204 and
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.116 - EMPLOYEE'S WITHHOLDING STATEMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.117 - INTEREST (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-209 and
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.118 - FORMS TO FILE AFTER TERMINATION OF WAGE PAYMENTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.17.219
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-204,
					 15-30-205,
					 15-30-206,
					 15-30-207,
					 15-30-209 and
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.119 - CLOSING WITHHOLDING ACCOUNT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-209,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.120 - EMPLOYER'S FAILURE TO WITHHOLD

Current through Register Vol. 13, July 5, 2024
(1) If an
				employer fails to deduct and withhold the tax from wages as required under
				15-30-2502, MCA, and thereafter
				the income tax against which the withholdings may be credited is paid, the
				amount required to be deducted and withheld shall not be collected from the
				employer. However, such payment does not relieve the employer from liability
				for penalties, interest, or additions to the tax applicable because of such
				failure to deduct and withhold. The employer will not be relieved under this
				rule from their liability for payment of the amounts required to be withheld
				unless they can show that the income tax against which the required
				withholdings may be credited has been paid.
15-30-2620, MCA; IMP,
					 15-30-2502,
					 15-30-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.121 - INDIVIDUAL LIABILITY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-203,
					 35-10-307,
					 39-71-2501 and
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.122 - RETURNS OF INFORMATION AGENTS

Current through Register Vol. 13, July 5, 2024
(1) Federal Form
				1099s, U.S. Information Returns, are required to be filed for certain
				dividends, interest in excess of $10, royalties, payments to retirement plans,
				rents, salaries, wages, prizes, awards, annuities, pensions, and real estate
				transactions as specified in
				15-30-2616, MCA. Federal Form
				1099s may be filed on paper documents or electronically. The dates for filing
				the information returns with the department are the same as the due dates for
				filing the corresponding federal return. The returns are to be filed with:
Montana Department of Revenue
P.O. Box 5835
Helena, Montana 59604-5835.
(2) Paper documents are to be prepared on the
				appropriate federal information return and a copy filed with the department.
				Returns filed on paper forms are to be accompanied by a copy of federal Form
				1096, Annual Summary, summarizing the information being reported to the
				department.
(3) Federal Form 1099s
				filed electronically are to conform to the specifications outlined in Federal
				Publication 1220 for the applicable year.
AUTH:
					 15-30-2620, MCA; IMP:
					 15-30-2616,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.131 - EMPLOYEE'S WITHHOLDING ALLOWANCES

Current through Register Vol. 13, July 5, 2024
(1) For
				purposes of determining the employee's withholding allowances and withholding
				exemptions, the department provides Form MW-4. The department has determined
				that the federal child tax credit that allows extra allowances for federal
				withholding is not allowed for Montana purposes when determining the number of
				allowances for Montana withholding.
(2) Exempt status claimed for federal
				purposes does not exempt an employee's wages from withholding requirements for
				Montana purposes.
(3) If an
				employee fails or refuses to provide the number of allowances on Form MW-4
				reported on the line stating "total number of allowances," the employer shall
				withhold, for Montana purposes, on the basis of zero withholding
				allowances.
(4) The department may
				revise the number of withholding allowances claimed to a maximum allowed for
				state tax purposes.
(a) For any Form MW-4 on
				which an employee has claimed more than ten withholding allowances, the
				following apply:
(i) The employer must
				provide the department with an electronic copy of the Form MW-4 provided by the
				employee as described in (5).
(ii)
				The employer must continue to withhold based on the most recently filed Form
				MW-4 with fewer than 11 allowances claimed. If no Form MW-4 with fewer than 11
				allowances was previously filed, the employer shall withhold for Montana
				purposes on the basis of zero withholding allowances.
(iii) If upon review, the department
				determines that the Form MW-4 provided is defective, the department may require
				that the employer disregard the allowances claimed and advise the employer in
				writing of the maximum number of withholding allowances permitted the employee
				.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.132 - TREATMENT OF VACATION ALLOWANCES AND BACK PAY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.133 - TREATMENT OF SUPPLEMENTAL WAGES - STATE INCOME TAX WITHHOLDING

Current through Register Vol. 13, July 5, 2024
(1) If supplemental wages, such as bonuses,
				commissions, or overtime pay, are paid at the same time as regular wages, the
				state income tax to be withheld should be determined as if the total of the
				supplemental and the regular wages were a single wage payment for the regular
				payroll period.
(2) If the
				supplemental wages are paid at a different time, the employer may determine the
				state income tax to be withheld by adding the supplemental wages either to the
				regular wages for the current payroll period or to the regular wages for the
				last preceding payroll period within the same calendar year.
(3) In lieu of the above, the employer may
				withhold on supplemental wages at the rate of 6%.
15-30-2620, MCA; IMP,
					 15-30-2501,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.134 - RECIPROCAL AGREEMENT - NORTH DAKOTA

Current through Register Vol. 13, July 5, 2024
(1)
				Under the terms of the Income Tax and Withholding Tax Reciprocal Agreement
				between Montana and North Dakota, and to the extent this agreement is in
				effect, an employer is not required to withhold Montana state income tax on
				wages earned by residents of North Dakota subject to the provisions in this
				rule.
(2) A North Dakota resident
				performing services in Montana for compensation must annually provide Form MW-4
				to their employer before the employer may discontinue withholding on
				compensation earned in Montana. The certificate is valid from January first of
				the exemption year or from the date the certificate is provided to the employer
				whichever comes last, and until December 31 of the exemption year or until the
				date when the employee establishes residency in a state other than North Dakota
				whichever comes first.
(3) If the
				department determines that an employee's certificate is false or
				unsubstantiated, it may require an employer to disregard any claim to North
				Dakota residency and resume withholding on compensation earned in
				Montana.
AUTH:
					 15-30-2620,
					 MCA; IMP:
					 15-30-2502,
					 15-30-2509,
					 15-30-2621,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.135 - FALSE STATEMENTS BY EMPLOYEES - RECOMPUTATION AND ESTIMATION OF WITHHOLDING

Current through Register Vol. 13, July 5, 2024
(1) Where the
				department determines that an employee has provided a false statement through a
				Form MW-4, it may require the employer to deduct and withhold from the
				employee's current wages a recomputed amount of withholding for the current
				year wages of the employee based on the proper amount of withholding which
				would have been taken had the false filing not been made. If the employee has
				terminated employment and has been paid all wages earned prior to notification
				of required recomputation, the employer shall not be held liable for the
				uncollected withholding.
(2) If an
				employer has knowledge that a falsified Form MW-4 has been provided by the
				employee and fails to notify the department as required, the employer may be
				held liable for withholding not collected.
(3) The department may estimate the amount of
				non-exempt wages and withholding owed by the employer if it determines that the
				method used to account for non-exempt wages reported on Form W-2 or MW-3 does
				not accurately reflect the proportion of non-exempt wages earned by an
				employee. When no records have been kept, or no records are provided, the
				department may subject all wages to withholding, as required by
				15-30-2502,
				MCA.
AUTH:
					 15-30-2620,
					 MCA; IMP:
					 15-30-2502,
					 15-30-2509,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.136 - AFFIDAVIT - FORM AND CONTENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-208,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.137 - AFFIDAVIT - TIME PERIOD FOR EXECUTION (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-208,
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.138 - RECORD OF AFFIDAVIT - NOTICE (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-208,
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.145 - OLD FUND LIABILITY TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305 and
					 39-71-2503, MCA; IMP, Sec.
					 39-71-2502,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.146 - DEFINITIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305 and
					 39-71-2503, MCA; IMP, Sec.
					 39-71-2501,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.147 - WAGES - EXCEPTIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305 and
					 39-71-2503, MCA; IMP, Sec.
					 15-30-304 and
					 39-71-2501,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.148 - EMPLOYER'S FAILURE TO WITHHOLD OLD FUND LIABILITY TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305 and
					 39-71-2503, MCA; IMP, Sec.
					 15-30-203,
					 15-30-209 and
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.1 - General Withholding › Rule 42.17.149 - INDIVIDUAL LIABILITY - OLD FUND LIABILITY TAX (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305 and
					 39-71-2503, MCA; IMP, Sec.
					 15-30-209,
					 35-10-307 and
					 39-71-2503,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.201 - NONRESIDENT DEFINED (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-105 and
					 15-30-228,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.202 - NONRESIDENT AD VALOREM TAXPAYER (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-228,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.203 - RECORDS TO BE KEPT BY EMPLOYER

Current through Register Vol. 13, July 5, 2024
(1) Employers
				must keep employment records for each employee for five years from date of
				payment and make records available for department review, as provided by ARM
				42.2.305.
				The records must show:
(a) For each pay
				period:
(i) the beginning and ending
				dates;
(ii) the total wages, as
				defined in
				15-30-2501, MCA, for
				employment in the pay period; and
(iii) the number and date of weeks in which
				there were one or more employees.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.204 - REMITTANCE OF TAX BY EMPLOYERS

Current through Register Vol. 13, July 5, 2024
(1) The
				remittance schedule is established annually by the department pursuant to
				15-30-2504, MCA. On or before
				November 1 of each year, the department shall notify the employers of the
				employers' remittance schedules for the following calendar year based upon the
				department's review of the preceding lookback period. The lookback letter will
				not be sent to employers whose remittance frequency for the next calendar year
				remains the same.
(2) Every
				employer must report information to the department on an approved payment
				voucher or upon alternative remittance methods in conjunction with the
				department's electronic remittance program. The department may request any
				information from the employer necessary for the collection of the
				tax.
(3) All employers must
				complete and return this payment voucher even if the employer did not pay any
				wages or withhold from employees during the pay period.
(4) Wages become subject to tax when they are
				actually or constructively paid. Wages must be reported in the period in which
				they are actually or constructively paid. Wages are constructively paid if they
				are credited to the employee's account and set apart for an employee so that
				they may be withdrawn at the employee's discretion.
(5) If a due date falls on a weekend or
				holiday, the next business day becomes the due date for which the payment
				voucher must be remitted.
15-30-2620, MCA; IMP,
					 15-30-2504,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.205 - IDENTIFICATION OF EMPLOYEES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305,
					 39-51-301, and
					 39-51-302, MCA; IMP, Sec.
					 15-30-204,
					 15-30-207,
					 15-30-257, and
					 39-51-603,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.206 - WAGES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.207 - RENTAL OF CAPITAL ASSETS - NOT WAGES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.208 - EMPLOYEE EXPENSES - NOT WAGES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.209 - JUROR FEES, INSURANCE PREMIUMS, ANNUITIES, DIRECTOR FEES - NOT WAGES (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-201,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.210 - DETERMINATION OF INDEPENDENT CONTRACTOR (REPEALED)

Current through Register Vol. 13, July 5, 2024
15-30-305, MCA; IMP,
					 15-30-201,
					 15-30-248,
					 15-30-303,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.211 - PAYMENTS SUBJECT TO WITHHOLDING - AMOUNT TO BEWITHHELD (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.212 - WITHHOLDING AGENT REGISTRATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.213 - REPORT REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-222,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.214 - TAXPAYER WITHHOLDING STATEMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-221 and
					 15-30-222,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.215 - FORMS TO FILE AFTER TERMINATION OF PAYMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-221 and
					 15-30-222,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.216 - RELEASE OF WITHHOLDING AGENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-223,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.217 - CLOSING WITHHOLDING AGENT ACCOUNT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-221,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.218 - EMPLOYER REGISTRATION

Current through Register Vol. 13, July 5, 2024
(1) Every employer
				required to withhold Montana income tax must register for a Montana tax
				identification number on Form GenReg, Montana Department of Revenue Business
				Registration, which is provided by the department. A new employer who has
				acquired the business of another employer must not use the predecessor's
				identification number. Application for a Montana tax identification number
				shall be sent to:
Department of Revenue
P. O. Box 5805
Helena, Montana 59604-5805.
(2) Registration is not considered complete
				unless:
(a) the federal employer
				identification number appears on the registration; and
(b) all applicable social security numbers of
				the owners, partners, corporate officers, or other principals appear on the
				registration.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.219 - FILINGS AND PAYMENTS DUE AFTER TERMINATION OF WAGE PAYMENTS (Repealed)

Current through Register Vol. 13, July 5, 2024
15-30-2620, MCA; IMP:
					 15-30-2501,
					 15-30-2504,
					 15-30-2505,
					 15-30-2606,
					 15-30-2507,
					 15-30-2509,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS › Subchapter 42.17.2 - Withholding and Unemployment Insurance › Rule 42.17.220 - CLOSING ACCOUNTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
39-51-301 and
					 39-51-302, MCA; IMP,
					 15-30-201 and
					 39-51-603,
					 MCA;