Montana Code Annotated 2007

Search · MCA Contents

Table of Contents

TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX


Part 2. Withholding and Estimated Tax

Back Up One Level in Table of Contents


15-30-201. Definitions.
15-30-202. Withholding of tax from wages.
15-30-203. Employer liable for withholding taxes and statements.
15-30-204. Schedules for remitting income withholding taxes -- records.
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. Remitting withholding taxes electronically -- employer option -- timely remittance.
15-30-211. Renumbered and .
15-30-212. through reserved.
15-30-215. Voluntary state withholding from federal annuity -- agreement with federal government.
15-30-216. through reserved.
15-30-221. Repealed.
15-30-222. Repealed.
15-30-223. Repealed.
15-30-224. Repealed.
15-30-225. Repealed.
15-30-226. Repealed.
15-30-227. Repealed.
15-30-228. Repealed.
15-30-229. through reserved.
15-30-241. Estimated tax -- payment -- exceptions -- interest.
15-30-242. Repealed.
15-30-243. through reserved.
15-30-246. Policy and purpose.
15-30-247. Withholding of lottery winnings.
15-30-248. Determination of employer status.
15-30-249. Repealed.
15-30-250. Repealed.
15-30-251. Repealed.
15-30-252. through reserved.
15-30-255. Credits and refunds -- period of limitations.
15-30-256. Repealed.
15-30-257. Repealed.
15-30-258. through reserved.
15-30-261. Short title.
15-30-262. Definitions.
15-30-263. Withholding required on mineral royalty payments.
15-30-264. Withholding -- no application under certain conditions.
15-30-265. Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address.
15-30-266. Royalty withholding tax remittance schedule -- alternative schedules and methods -- records.
15-30-267. Amount of royalty payment withheld considered taxes collected.
15-30-268. Annual withholding statement to royalty owner.
15-30-269. Remitter to furnish annual statement to department.
15-30-270. Withheld taxes held in trust for state.
15-30-271. Violations by remitter -- penalties -- interest -- remedies.
15-30-272. Rulemaking authority.