Montana Administrative Code

24.351.401 NIST HANDBOOK 130 - UNIFORM LAWS AND REGULATIONS (REPEALED) Authorizing statute(s): 82-15-102, 82-15-103, MCA Implementing statute(s): 82-15-103, MCA History: NEW, Eff. 12/6/75; AMD, Eff. 11/26/77; AMD, 1995 MAR p. 2486, Eff. 11/23/95; AMD, 1997 MAR p. 45, Eff. 1/17/97…

24.351.411 SAMPLING OF PETROLEUM PRODUCTS All sampling will be done by employees of the bureau. A random sampling of petroleum products of the manufacturer and importer may be made to ensure that proper standards are being met. The bureau may require the cost of testing samples b…

24.351.421 CHARGES FOR LIQUEFIED PETROLEUM GAS As provided by 82-15-109 , MCA, liquefied petroleum gas (LPG) shall be sold by liquid measure or weight as determined with a device licensed by the department. Customer charges for LPG purchase at retail shall be computed only on the…

24.351.425 RECEIPT TO BE LEFT AT TIME OF DELIVERY For all wholesale or retail deliveries of petroleum products, including, but not limited to, gasoline, diesel fuel, home heating oil or liquefied petroleum gas (LPG) , delivered to remote locations such as on-farm storage tanks, a…

24.38.101 NEW APPLICATIONS - DENIALS An applicant for initial licensure must submit all information and documentation required by statute and rule. As contemplated by 39-8-202(8), MCA, an applicant accredited by the Employer Services Assurance Corporation, as shown by affidavit, …

24.38.103 PROVISIONAL LICENSE A provisional license may be granted to applicants for initial licensure as set forth in this rule. A provisional license may be in effect solely during the period from granting until a decision to grant or deny a license is made. A provisional licen…

24.38.105 RENEWAL APPLICATIONS - DENIALS A complete renewal application must be submitted to the department at least 30 days prior to the license expiration. Waiver of specific documentation requirements set forth in ARM 24.38.101 apply to renewals in this rule. Authorizing statu…

24.38.107 QUARTERLY FILINGS The department waives the requirement of quarterly filings set forth in 39-8-207(2)(b), MCA for those PEOs who have: submitted an affidavit from and are certified and in good standing with the Employer Services Assurance Corporation; or submitted an af…

24.38.111 SUSPENSION, REVOCATION, NONRENEWAL - APPEAL - IMMEDIATE CESSATION OF OPERATIONS The PEO may appeal the suspension, revocation, or nonrenewal by submitting a written request within 30 days of receiving the notice of suspension, revocation, or denial by the means specifie…

24.38.125 PROFESSIONAL EMPLOYER ORGANIZATIONS PEOs must meet all recordkeeping and reporting obligations applicable to all other employers pursuant to the Unemployment Insurance Law. Concurrent with the report required by ARM 24.40.1609, PEOs must submit quarterly to unemployment…

24.40.101 DEFINITIONS In addition to the terms defined in Title 39, chapter 51, MCA, including in 39-51-201 through 39-51-205, and 39-51-1121, MCA, the following definitions apply to this chapter, unless context or a particular rule provides otherwise: "Accredited by the state of…

24.40.103 CONFIDENTIAL INFORMATION Pursuant to the requirements of 20 CFR Part 603, the department shall protect personally identifying information of claimants and employers. Personally identifying information is data that reveals or that could foreseeably be combined with other…

24.40.105 TIME AND PROCEDURE FOR FILING INFORMATION Interested parties shall file responses to the department's requests for information and questions within eight calendar days. Interested parties shall file responses to any subsequent request for information within two business…

24.40.109 INTERESTED PARTIES The department is an interested party to all issues adjudicated regarding claims for benefits and employer tax liability. A claimant is an interested party to all adjudication of claimant's eligibility and qualification for unemployment insurance bene…

24.40.1101 FRAUD DETERMINATION - FALSE STATEMENT OR FAILURE TO DISCLOSE If the department identifies information indicating possible fraud, meaning the department has reason to believe a claimant may have made a false statement or representation or failed to disclose a material f…

24.40.1103 CALCULATION OF ADMINISTRATIVE PENALTY The number of weeks of disqualification imposed pursuant to a determination of fraud under ARM 24.40.1101, is determined as follows: for each week the department determined a claimant made a false statement or representation or fai…

24.40.1107 NOTICE OF BENEFIT OVERPAYMENT If any decision results in a benefit overpayment, the department shall provide the claimant with separate notice of the amount of benefit overpayment. When the department determines a benefit overpayment occurred pursuant to a determinatio…

24.40.1109 WAIVER OF OVERPAYMENT RECOVERY Once a decision that resulted in a benefit overpayment becomes final, a claimant may request that the department waive recovery of the benefit overpayment by writing or calling the department to request assistance. The department must den…

24.40.111 EMPLOYER LOSS OF INTERESTED PARTY STATUS An employer gives up the right to participate as an interested party in the adjudication of a claimant's claim when the employer fails to respond to a request for information or adequately answer questions from the department wit…

24.40.1111 FINANCIAL HARDSHIP WAIVER OF OVERPAYMENT RECOVERY In addition to the requirements for waiver in ARM 24.40.1109, a claimant may request the department waive recovery of the benefit overpayment based on the claimant's long-term financial hardship. The claimant may make t…

24.40.1201 ADOPTION OF NASWA INTERSTATE CLAIM PROCESSING PROCEDURES Interstate claims are governed by the National Association of State Workforce Agencies (NASWA)'s Interstate Benefit Payment Plan of 1938, to which the department is a signatory, and the Interstate Arrangement for…

24.40.1203 ADOPTION OF 2013 INTERSTATE RECIPROCAL OVERPAYMENT RECOVERY ARRANGEMENT The department adopts by reference the National Association of State Workforce Agencies (NASWA) 2013 Interstate Reciprocal Overpayment Recovery Arrangement (IRORA), to which the department is a sig…

24.40.1401 ESTABLISHING AN EMPLOYER'S UNEMPLOYMENT INSURANCE ACCOUNT Every employer required to pay unemployment insurance tax must register for an employer account number on a form provided by the department. A new employer who has acquired the business of another employer must …

24.40.1403 EMPLOYER ENTITY TYPES An employer must identify the type of legal entity under which it operates. An employer that attempts to form or operate as an entity other than a sole proprietorship will not be treated as such until the employer complies with Montana law regardi…

24.40.1405 CLOSING AN EMPLOYER ACCOUNT An employer that ceases all employment and reports no wages to the department for eight consecutive calendar quarters is removed from the department's record of active employers. An employer that has notified the department it has ceased to …

24.40.1501 CHARGING BENEFIT PAYMENTS TO EXPERIENCE-RATED EMPLOYERS – CHARGEABLE EMPLOYERS If more than one separation of employment exists from the same base period employer, charges or relief of charges will be based on the reason for the most recent separation of employment occ…

24.40.1503 EXPERIENCE-RATED EMPLOYERS On or before April 1 of each year, the department sends rate notices to employers. Eligible employers and deficit employers who do not have delinquent accounts are sent a rate notice with the information used to calculate the applicable contr…

24.40.1505 EMPLOYER REPORTING - SICK LEAVE OR ACCIDENT DISABILITY PAYMENTS AS WAGES If the employer paid the premium for sick leave or accident disability insurance, any payments made to an employee under that insurance coverage are reportable as wages by the employer. The paymen…

24.40.1509 RATES FOR NEW EMPLOYERS Rates for new employers are based on North American Industry Classification System (NAICS) codes which are assigned to nine major industrial classification rate divisions, plus a nonclassifiable establishment division for employer accounts whose…

24.40.1511 EXPERIENCE-RATING RECORD TRANSFER Substantially common ownership, management, or control is present when a person serves in any of the following positions for both the predecessor and successor: sole proprietor (includes spouse, children, and parents of sole proprietor…

24.40.1513 REACTIVATED EMPLOYER RATES The department shall reactivate the unemployment insurance account of an employer who begins employing employees within five years from the last date of employment. The department shall assign the employer a contributions rate by taking into …

24.40.1517 STATE AND LOCAL GOVERNMENT EXPERIENCE RATING A governmental entity that does not elect to reimburse the trust fund is assigned an experience rate based on 39-51-1212, MCA. For wages paid through June 30, 2008: Governmental entities are assessed for purposes of 39-51-40…

24.40.1601 POSTING NOTICE TO EMPLOYEES Every employer must post and maintain a printed notice provided by the department showing that the employer is subject to Montana unemployment insurance law and has been registered by the department. This notice must be posted in a conspicuo…

24.40.1603 RECORDS TO BE KEPT BY EMPLOYER Employers must keep employment and payroll records for each employee for five years. For each pay period, those records must show: the beginning and ending dates; the total wages for employment in such pay period; and the number and date …

24.40.1605 REPORTING OF WAGES IN EXCESS OF TAXABLE WAGE BASE FOR CERTAIN EMPLOYERS The provisions of this rule apply only to those employers which: are not governmental entities; and are classified as experience rated pursuant to 39-51-1217, MCA. A successor employer, as describe…

24.40.1609 DUE DATE OF TAXES AND QUARTERLY REPORTS BY EMPLOYERS Every employer must report employee wage information and pay taxes on those wages to the department each quarter. The department may request any information from the employer necessary for the collection of the tax. …

24.40.1611 DUE DATE AND APPLICATION OF TAXES Payments are applied to unemployment insurance liabilities as provided in the following order unless bankruptcy proceedings or the department have determined otherwise: contributions; special administrative assessment under 39-51-404(3…

24.40.201 APPEAL OF DEPARTMENT DETERMINATIONS OR REDETERMINATIONS - REQUEST FOR HEARING An interested party may appeal a benefit determination or redetermination or tax determination or redetermination by filing a request for hearing. A request for hearing must be in writing, and…

24.40.203 HEARING PROCEDURE The conduct, timing, and means of conducting hearings are in the sound discretion of the appeals referee. The appeals referee may issue orders to govern the proceedings before and during a hearing. Unemployment insurance hearings are informal, but hear…

24.40.207 BENEFITS HEARINGS NOTICE -- TIMING Written notice of a benefits hearing must be sent to all interested parties at least ten days before the hearing. The hearing must be held within 30 days of the filing of the appeal. The appeals referee shall deny a request to postpone…

24.40.209 TAX HEARINGS NOTICE – SCHEDULING CONFERENCE – BURDEN OF PROOF The appeals referee shall send notice of the scheduling conference to all interested parties at least 14 days before the conference is scheduled. The appeals referee and interested parties shall address the f…

24.40.211 SUBPOENAS The appeals referee may issue subpoenas pursuant to 39-51-2409, MCA, on the referee's own motion, or may issue up to three to an interested party upon request. Subpoenas may be issued for the attendance of witnesses or the production of documents. Subpoenas mu…

24.40.401 WAGES In addition to the definition of "wages" in 39-51-201, MCA, wages include, but are not limited to, the following types of remuneration for services: payments made from an employee's gross remuneration into deferred compensation or cafeteria plans and other similar…

24.40.403 CASH VALUE FOR WAGE CALCULATION For the purposes of this chapter, the department must estimate the reasonable cash value of all remuneration paid in any medium other than cash. The reasonable cash value must be reported as wages by both employers and claimants for purpo…

24.40.405 REASONABLE WAGES A business filing income taxes as a corporation shall accurately report compensation for services performed by a corporate officer, LLC member or manager, or shareholder employee as wages for the purpose of unemployment insurance taxation. The departmen…

24.40.409 RENTAL OF EQUIPMENT OR CAPITAL ASSETS--NOT WAGES Payments made by the employer to the employee for rental of equipment or capital assets owned by the employee are not wages if: the equipment is necessary for the employee to perform the job; the employment contract or th…

24.40.411 PAYMENTS THAT ARE NOT WAGES – EMPLOYEE EXPENSES, JUROR FEES, DIRECTOR'S FEES, AND MILITARY DIFFERENTIAL PAY Employer payments to reimburse an employee for business expenses incurred during the course and scope of employment are not wages if the reimbursement amount: is …

24.40.501 EMPLOYEE STATUS – DETERMINATION OF INDEPENDENT CONTRACTORS – DEPARTMENT PROCEDURES The department applies the requirements set out in ARM Title 24, chapter 35, to make initial determinations regarding employment status. After investigation, the department may issue an i…

24.40.503 STATUS OF CERTAIN PERSONAL ASSISTANTS A person with a disability who receives services of a personal assistant or an immediately involved representative of the disabled person, such as a parent or guardian, is not the employer of the personal service assistant despite t…

24.40.601 SIX-WEEK RULE The department investigates each separation from insured employment that occurred during the six weeks immediately before the effective date of an initial or an additional claim. The department shall adjudicate all separations that occurred during the six-…