Montana Code Annotated
Part 25. Estimated Tax and Withholding
15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance

15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance. (1) Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.
(2) An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.
(3) If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.
History: En. Sec. 1, Ch. 572, L. 1995; amd. Sec. 3, Ch. 184, L. 1999; amd. Sec. 7, Ch. 67, L. 2005; Sec. 15-30-210, MCA 2007; redes. 15-30-2510 by Sec. 1, Ch. 147, L. 2009.

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