Montana Administrative Code

42.16.1216 CONSISTENCY IN REPORTING WITH RESPECT TO PAYROLL (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1217 DENOMINATOR OF PAYROLL FACTOR (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1218 NUMERATOR OF PAYROLL FACTOR (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1219 SALES FACTOR IN GENERAL (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1220 CONSISTENCY IN REPORTING WITH RESPECT TO SALES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1221 DENOMINATOR OF SALES FACTOR (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1222 NUMERATOR OF SALES FACTOR (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1223 SALES OF TANGIBLE PERSONAL PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1224 SALES OF TANGIBLE PERSONAL PROPERTY TO FEDERAL GOVERNMENT (Is Hereby Repealed.) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1225 SALES OTHER THAN SALES OF TANGIBLE PERSONAL PROPERTY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1226 SPECIAL APPORTIONMENT AND ALLOCATION COMPU-TATIONS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1227 SPECIAL COMPUTATIONS RELATED TO PROPERTY FACTOR (Is Hereby Repealed.) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): History: Sec. 15-1-601 and 15-30-131, MCA; NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1228 SPECIAL COMPUTATIONS RELATED TO SALES FACTOR (Is Hereby Repealed.) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/02.

42.16.1229 SPECIAL COMPUTATIONS RELATED TO FREIGHT AND PASSENGER CARRIERS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-1-601 and 15-30-131, MCA History: NEW, 1982 MAR p. 2102, Eff. 11/25/82; REP, 2002 MAR p. 3708, Eff. 12/27/0…

42.16.131 REQUEST FOR REFUND (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-149, MCA History: Eff. 12/31/72; AMD, Eff. 11/3/75; REP, 1991 MAR p. 2495, Eff. 12/13/91.

42.16.133 CIRCUMSTANCES WHEN INTEREST IS NOT PAID ON REFUNDS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-149, MCA History: NEW, 1984 MAR p. 2031, Eff. 12/28/84; REP, 2004 MAR p. 3153, Eff. 12/17/04.

42.16.134 CIRCUMSTANCES WHEN INTEREST IS PAID ON REFUNDS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-149, MCA History: NEW, 1984 MAR p. 2031, Eff. 12/28/84; REP, 2004 MAR p. 3153, Eff. 12/17/04.

42.17.101 DEFINITIONS The following definitions apply to this chapter: "Individual" means a worker who renders service in the course of an occupation. "Lookback letter" means the letter sent to employers notifying them of their filing frequency for employee wage withholding. "Min…

42.17.102 EMPLOYER DEFINED (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-201, MCA History: Eff. 12/31/72; REP, 1996 MAR p. 1169, Eff. 4/26/96.

42.17.103 OTHER PAYMENTS; DESIGNATED DISTRIBUTIONS; ELECTION TO WITHHOLD Employee contributions to pensions, profit sharing, stock bonus, or annuity plans, deferred compensation and cafeteria plans where the payments are not otherwise considered wages, an IRA, or commercial annui…

42.17.104 FEES (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-201, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; REP, 1996 MAR p. 1169, Eff. 4/26/96.

42.17.105 COMPUTATION OF WITHHOLDING Employers shall calculate the state income tax amount to withhold from employees according to the length of the payroll period, the employee's net taxable earnings, the employee's federal filing status, and any extra withholding reported on Fo…

42.17.111 MONTANA INCOME TAX WITHHOLDING; FORM MW-4 FILING REQUIREMENTS Every employer transacting business in Montana is required to withhold Montana state income tax from wages paid to an employee for services rendered within Montana, unless the compensation is specifically exe…

42.17.113 PAYMENTS Failure to pay withheld amounts within the time provided, and the use thereof by the employer in forwarding its own business, is considered to be an illegal conversion of trust money. Penalties provided in 15-1-216, MCA, apply to any violation of the requiremen…

42.17.114 ANNUAL RECONCILIATION AND WAGE STATEMENTS On or before January 31 of each year, every employer must file with the department a Form MW-3, Montana Annual W-2 1099 Withholding Tax Reconciliation. Form MW-3 must be accompanied by the original copies of each employee's earn…

42.17.115 ADJUSTMENT OF ERRORS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-204 and 39-71-2503, MCA History: Eff. 12/31/72; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; REP, 1996 MAR p. 1169, E…

42.17.116 EMPLOYEE'S WITHHOLDING STATEMENT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-206, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1989 MAR p. 1846, Eff. 11/10/89; AMD, 1993 MAR p. 3045, Eff. …

42.17.117 INTEREST (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-209 and 39-71-2503, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; REP, 1996 MAR p. 1169, Eff. 4/26/96.…

42.17.119 CLOSING WITHHOLDING ACCOUNT (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-209, MCA History: Eff. 12/31/72; REP, 1984 MAR p. 2032, Eff. 12/28/84.

42.17.120 EMPLOYER'S FAILURE TO WITHHOLD If an employer fails to deduct and withhold the tax from wages as required under 15-30-2502, MCA, and thereafter the income tax against which the withholdings may be credited is paid, the amount required to be deducted and withheld shall n…

42.17.121 INDIVIDUAL LIABILITY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-203, 35-10-307, 39-71-2501 and 39-71-2503, MCA History: NEW, 1986 MAR p. 1835, Eff. 10/31/86; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1996 MAR p.…

42.17.122 RETURNS OF INFORMATION AGENTS Federal Forms 1099 and U.S. Information Returns are required to be filed as specified in 15-30-2616, MCA. Federal Forms 1099 may be filed on paper documents or electronically. The dates for filing the information returns with the department…

42.17.131 EMPLOYEE'S WITHHOLDING ALLOWANCES (REPEALED) (REPEALED) Authorizing statute(s): 15-30-2620, MCA Implementing statute(s): 15-30-2502, MCA History: NEW, Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1982 MAR p. 2152, Eff. 12/17/82; AMD, 1986 MAR p. 1835, Eff. 10…

42.17.132 TREATMENT OF VACATION ALLOWANCES AND BACK PAY (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-201, MCA History: NEW, Eff. 12/31/72; AMD, Eff. 10/5/74; REP, 2001 MAR p. 1650, Eff. 8/24/01.

42.17.133 TREATMENT OF SUPPLEMENTAL WAGES - STATE INCOME TAX WITHHOLDING If supplemental wages, such as bonuses, commissions, or overtime pay, are paid at the same time as regular wages, the state income tax to be withheld should be determined as if the total of the supplemental …

42.17.134 RECIPROCAL AGREEMENT - NORTH DAKOTA Under the terms of the Income Tax and Withholding Tax Reciprocal Agreement between Montana and North Dakota, and to the extent this agreement is in effect, an employer is not required to withhold Montana state income tax on wages earn…

42.17.135 FALSE STATEMENTS BY EMPLOYEES - RECOMPUTATION AND ESTIMATION OF WITHHOLDING Where the department determines that an employee has provided a false statement through a Form MW-4, it may require the employer to deduct and withhold from the employee's current wages a recomp…

42.17.136 AFFIDAVIT - FORM AND CONTENT (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-208, MCA History: NEW, 1987 MAR p. 1643, Eff. 9/25/87; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2001 MAR p. 1650, Eff. 8/…

42.17.137 AFFIDAVIT - TIME PERIOD FOR EXECUTION (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-208, 39-71-2503, MCA History: NEW, 1987 MAR p. 1643, Eff. 9/25/87; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; REP, 2010…

42.17.138 RECORD OF AFFIDAVIT - NOTICE (REPEALED) Authorizing statute(s): 15-30-305, MCA Implementing statute(s): 15-30-208, 39-71-2503, MCA History: NEW, 1987 MAR p. 1643, Eff. 9/25/87; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; REP, 2010 MAR p. 1…

42.17.145 OLD FUND LIABILITY TAX (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 39-71-2502, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; REP, 2001 MAR p. 1650, Eff. 8/24/01.…

42.17.146 DEFINITIONS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 39-71-2501, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; REP, 1996 MAR p. 1169, Eff. 4/26/96.

42.17.147 WAGES - EXCEPTIONS (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 15-30-304 and 39-71-2501, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; REP, 2001 MAR p. 1650, Eff…

42.17.148 EMPLOYER'S FAILURE TO WITHHOLD OLD FUND LIABILITY TAX (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 15-30-203, 15-30-209 and 39-71-2503, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. …

42.17.149 INDIVIDUAL LIABILITY - OLD FUND LIABILITY TAX (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305 and 39-71-2503, MCA Implementing statute(s): Sec. 15-30-209, 35-10-307 and 39-71-2503, MCA History: NEW, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Ef…

42.17.201 NONRESIDENT DEFINED (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-105 and 15-30-228, MCA History: Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; REP, 1996 MAR p. 1169, Eff. 4/26/96.

42.17.202 NONRESIDENT AD VALOREM TAXPAYER (Is Hereby Repealed.) Authorizing statute(s): Sec. 15-30-305, MCA Implementing statute(s): Sec. 15-30-228, MCA History: Eff. 12/31/72; AMD, Eff. 10/5/74; REP, 1982 MAR p. 296, Eff. 2/12/82.