Montana Code Annotated
Chapter 30. Individual Income Tax
Part 25. Estimated Tax and Withholding

15-30-2501. Definitions - 15-30-2501. (Temporary) Definitions. When used in 15-30-2501 through 15-30-2509, the...

15-30-2502. Withholding of tax from wages - 15-30-2502. Withholding of tax from wages. (1) Each employer making...

15-30-2503. Employer liable for withholding taxes and statements - 15-30-2503. Employer liable for withholding taxes and statements. (1) Each...

15-30-2504. Schedules for remitting income withholding taxes -- records - 15-30-2504. Schedules for remitting income withholding taxes -- records. (1)...

15-30-2505. Amount withheld considered as tax collected - 15-30-2505. Amount withheld considered as tax collected. All amounts deducted...

15-30-2506. Annual withholding statement - 15-30-2506. Annual withholding statement. Every employer shall, prior to January...

15-30-2507. Annual statement by employer - 15-30-2507. Annual statement by employer. (1) Every employer shall, on...

15-30-2508. Withheld taxes held in trust for state - 15-30-2508. Withheld taxes held in trust for state. Every employer...

15-30-2509. Violations by employer -- penalties, interest, and remedies - 15-30-2509. Violations by employer -- penalties, interest, and remedies. (1)...

15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance - 15-30-2510. Remitting withholding taxes electronically -- employer option -- timely...

15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government - 15-30-2511. Voluntary state withholding from federal annuity -- agreement with...

15-30-2512. Estimated tax -- payment -- exceptions -- interest - 15-30-2512. (Temporary) Estimated tax -- payment -- exceptions -- interest....

15-30-2513. through 15-30-2520 reserved - 15-30-2513 through 15-30-2520 reserved.

15-30-2521. Policy and purpose - 15-30-2521. Policy and purpose. (1) It is the policy and...

15-30-2522. Withholding of lottery winnings - 15-30-2522. Withholding of lottery winnings. (1) When making any payment...

15-30-2523. Determination of employer status - 15-30-2523. Determination of employer status. A final determination by either...

15-30-2524. through 15-30-2530 reserved - 15-30-2524 through 15-30-2530 reserved.

15-30-2531. Credits and refunds -- period of limitations - 15-30-2531. Credits and refunds -- period of limitations. (1) If...

15-30-2532. through 15-30-2535 reserved - 15-30-2532 through 15-30-2535 reserved.

15-30-2536. Short title - 15-30-2536. Short title. Sections 15-30-2536 through 15-30-2547 may be cited...

15-30-2537. Definitions - 15-30-2537. Definitions. As used in 15-30-2536 through 15-30-2547, the following...

15-30-2538. Withholding required on mineral royalty payments - 15-30-2538. Withholding required on mineral royalty payments. Except as provided...

15-30-2539. Withholding -- no application under certain conditions - 15-30-2539. Withholding -- no application under certain conditions. (1) The...

15-30-2540. Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address - 15-30-2540. Remitter liable for withholding taxes and statements -- liability...

15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and methods -- records - 15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and...

15-30-2542. Amount of royalty payment withheld considered taxes collected - 15-30-2542. Amount of royalty payment withheld considered taxes collected. The...

15-30-2543. Annual withholding statement to royalty owner - 15-30-2543. Annual withholding statement to royalty owner. Before January 31...

15-30-2544. Remitter to furnish annual statement to department - 15-30-2544. Remitter to furnish annual statement to department. (1) On...

15-30-2545. Withheld taxes held in trust for state - 15-30-2545. Withheld taxes held in trust for state. Each remitter...

15-30-2546. Violations by remitter -- penalties -- interest -- remedies - 15-30-2546. Violations by remitter -- penalties -- interest -- remedies....

15-30-2547. Rulemaking authority - 15-30-2547. Rulemaking authority. The department shall adopt rules that may...