Montana Code Annotated 2001
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Table of Contents

TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX


Part 2. Withholding and Estimated Tax

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15-30-201. Definitions.
15-30-202. Withholding of tax from wages.
15-30-203. Employer liable for employment taxes.
15-30-204. Reporting and remittance requirements.
15-30-205. Amount withheld considered as tax collected.
15-30-206. Annual withholding statement.
15-30-207. Annual statement by employer.
15-30-208. Withheld taxes held in trust for state.
15-30-209. Violations by employer -- penalties, interest, and remedies.
15-30-210. Electronic funds transfer and electronic reporting -- employer option.
15-30-211. Renumbered 15-1-208 and 16-11-110.
15-30-212 through 15-30-214 reserved.
15-30-215. Voluntary state withholding from federal annuity -- agreement with federal government.
15-30-216 through 15-30-220 reserved.
15-30-221. through 15-30-227. Repealed.
15-30-228. Repealed.
15-30-229 through 15-30-240 reserved.
15-30-241. Estimated tax -- payment -- exceptions -- interest.
15-30-242. Repealed.
15-30-243 through 15-30-245 reserved.
15-30-246. Policy and purpose.
15-30-247. Withholding of lottery winnings.
15-30-248. Determination of employer status.
15-30-249. Confidentiality.
15-30-250. Application and distribution of payments.
15-30-251. Statute of limitations.
15-30-252 through 15-30-254 reserved.
15-30-255. Credits and refunds -- period of limitations.
15-30-256. Employment defined and exclusions from definition of employment.
15-30-257. Special review procedure for certain tax issues that involve unemployment insurance benefit claim -- notice -- appeal.