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TITLE 15
CHAPTER 30
Part 25
Montana Code Annotated 2017
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 25. Estimated Tax and Withholding
15-30-2501
Definitions
15-30-2502
Withholding of tax from wages
15-30-2503
Employer liable for withholding taxes and statements
15-30-2504
Schedules for remitting income withholding taxes -- records
15-30-2505
Amount withheld considered as tax collected
15-30-2506
Annual withholding statement
15-30-2507
Annual statement by employer
15-30-2508
Withheld taxes held in trust for state
15-30-2509
Violations by employer -- penalties, interest, and remedies
15-30-2510
Remitting withholding taxes electronically -- employer option -- timely remittance
15-30-2511
Voluntary state withholding from federal annuity -- agreement with federal government
15-30-2512
Estimated tax -- payment -- exceptions -- interest
15-30-2513
through 15-30-2520 reserved
15-30-2521
Policy and purpose
15-30-2522
Withholding of lottery winnings
15-30-2523
Determination of employer status
15-30-2524
through 15-30-2530 reserved
15-30-2531
Credits and refunds -- period of limitations
15-30-2532
through 15-30-2535 reserved
15-30-2536
Short title
15-30-2537
Definitions
15-30-2538
Withholding required on mineral royalty payments
15-30-2539
Withholding -- no application under certain conditions
15-30-2540
Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address
15-30-2541
Royalty withholding tax remittance schedule -- alternative schedules and methods -- records
15-30-2542
Amount of royalty payment withheld considered taxes collected
15-30-2543
Annual withholding statement to royalty owner
15-30-2544
Remitter to furnish annual statement to department
15-30-2545
Withheld taxes held in trust for state
15-30-2546
Violations by remitter -- penalties -- interest -- remedies
15-30-2547
Rulemaking authority