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.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 25. Estimated Tax and Withholding
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
15-30-2538. Withholding required on mineral royalty payments
15-30-2539. Withholding -- no application under certain conditions
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