Title 15, Title 15

Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may elect to directly deposit a refund from the return to a Montana family education savings program account provided for in Title 15, chapter 62, part 1, a Montana achieving a bette…

When used in 15-30-2501 through 15-30-2509, the following definitions apply: (1) "Agricultural labor" means all services performed on a farm or ranch in connection with cultivating the soil or in connection with raising or harvesting any agricultural or horticultural commodity, i…

(1) Except as provided in 15-30-2513, each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department. (2) An employer who maintains two or more separate establishments within thi…

(1) Except as provided in 15-30-2513 and subsection (7) of this section, each employer is liable for the payments required by 15-30-2504, the amounts required to be deducted and withheld under this part, and the annual statements required by 15-30-2506 and 15-30-2507. The payment…

(1) Subject to the due date provision in 15-30-2604(1)(b) and the nonresident exclusion in 15-30-2513, an employer shall remit the taxes withheld from employee wages as follows: (a) An employer whose total liability for state income tax withholding during the preceding lookback p…

All amounts deducted and withheld must be considered as a tax collected under the provisions of 15-30-2501 through 15-30-2509, and an employee does not have any right of action against the employer in respect to any money deducted and withheld from the employee's wages and paid t…

Every employer shall, prior to January 31 in each year, furnish to each employee a written statement showing the total wages paid by the employer to the employee during the preceding calendar year and showing the amount of the federal income tax deducted and withheld from the wag…

(1) Every employer shall, on or before January 31 in each year, file with the department a wage and tax statement for each employee in the form and summarizing information as the department requires, including the total wages paid to the employee during the preceding calendar yea…

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.

(1) The department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding taxes. (2) In addition to the penalties imposed by 15-1-216, the failure of an employer to furnish a wage and tax statement, as required by 15-30-2507(1), subje…

(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 elec…

(1) The director of revenue shall enter into an agreement with the federal office of personnel management to allow voluntary state tax withholding from federal annuity payments as provided in 5 U.S.C. 8345. (2) The department of revenue may adopt administrative rules necessary to…

(1) (a) Each individual subject to tax under this chapter, except farmers or ranchers as defined in subsection (6), shall pay for the tax year, through employer withholding, as provided in 15-30-2502, through payment of estimated tax in four installments, as provided in subsectio…

(1) No amount is required to be deducted or retained from compensation paid to a nonresident for employment duties performed in this state if the compensation is excluded from Montana source income pursuant to 15-30-2106, without regard to 15-30-2106(1)(a). The number of days a n…

(1) It is the policy and intent of the legislature that lottery proceeds received by a person who redeems a ticket or chance to win a prize on a ticket or chance purchased in Montana under the provisions of Title 23, chapter 7, is Montana source income, notwithstanding the reside…

(1) When making any payment of winnings that are subject to withholding, the state lottery and sports wagering commission, created under Title 23, chapter 7, part 2, shall deduct and withhold from the payment a tax in an amount equal to the highest marginal rate tax in effect und…

A final determination by either the department of labor and industry or the workers' compensation court that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of this chapter is not subject to any fu…

(1) If the department determines by examination of an employer's account, or upon claim filed by an employer, that the employer has overpaid the amount of tax, penalty, or interest, the amount of the overpayment may be refunded to the employer or applied to current or future obli…

Sections 15-30-2536 through 15-30-2547 may be cited as the "Mineral Royalty Backup Withholding Act".

As used in 15-30-2536 through 15-30-2547, the following definitions apply: (1) "Mineral" has the meaning provided in 15-38-103. (2) "Publicly traded partnership" means a publicly traded partnership, as defined in section 7704 of the Internal Revenue Code, 26 U.S.C. 7704, that is …

Except as provided in 15-30-2539, each remitter shall withhold from each royalty payment made to a royalty owner an amount equal to the highest marginal tax rate in effect under 15-30-2103 of the net amount payable to the royalty owner.

(1) The provisions of 15-30-2536 through 15-30-2547 do not apply to royalty payments made to a royalty owner if the royalty owner is: (a) the United States or an agency of the federal government, this state or a political subdivision of this state, or another state or a political…

(1) Each remitter is liable for the payment required by 15-30-2541, the amount required to be deducted and withheld under 15-30-2536 through 15-30-2547, and the annual statements required by 15-30-2543 and 15-30-2544. The payments required by 15-30-2541 and the amounts required t…

(1) Except as provided in subsection (2), each remitter is required to file a quarterly return, on a form prescribed by the department, and remit to the department the amount of tax withheld on royalty payments according to the following schedule: (a) for royalty payments made du…

The amounts deducted and withheld from royalty payments are considered taxes collected under the provisions of 15-30-2536 through 15-30-2547. A royalty owner does not have a right of action against the remitter for any amount deducted and withheld from the royalty owner's royalty…

Before January 31 of each year, each remitter shall furnish to each royalty owner a statement, on a form prescribed by the department, showing the total royalties paid by the remitter to the royalty owner during the preceding calendar year and showing the amount of the tax deduct…

(1) On or before January 31 of each year, each remitter shall file with the department a royalty and tax statement, on a form provided by the department, that shows the total royalties paid to each royalty owner subject to withholding during the preceding calendar year or any por…

Each remitter that deducts and withholds the amounts under the provisions of 15-30-2536 through 15-30-2547 shall hold the amounts in trust for the state.

(1) The department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding taxes. (2) In addition to the penalties imposed by 15-1-216, a remitter that fails to furnish the royalty and tax statement required by 15-30-2544 is subject to…

The department shall adopt rules that may be necessary to administer and enforce the provisions of 15-30-2536 through 15-30-2547.

Every tax imposed by this chapter and all increases, interest, and penalties thereon shall be from the time they are due and payable a personal debt from the person or fiduciary liable to pay the same to the state.

(1) (a) If required to file a federal income tax return pursuant to the Internal Revenue Code, each individual, including each nonresident with Montana source income that is not eligible for the nonresident exclusion in 15-30-2106, or each estate or trust shall file a return on f…

Every fiduciary, except receivers appointed by authority of law in possession of only part of the property of a taxpayer, shall make a return for the individual or estate or trust from whom the fiduciary acts. Fiduciaries required to make returns under this section are subject to…

(1) (a) Except as provided in subsection (1)(b), a return must be made to the department on or before the 15th day of the 4th month following the close of the taxpayer's fiscal year, or if the return is made on the basis of the calendar year, then the return must be made on or be…

(1) If, in the opinion of the department, any return of a taxpayer is in any essential respect incorrect, it may revise the return. (2) If a taxpayer does not file a return as required under this chapter, including a federal adjustments report required under 15-30-3403 or 15-30-3…

(1) The running of the statute of limitations provided for under 15-30-2605 must be suspended during any period that the federal statute of limitations for collection of federal income tax has been suspended by written agreement signed by the taxpayer or when the taxpayer has ins…

An application for revision may be filed with the department by a taxpayer within 3 years from the last day prescribed for filing the return as provided in 15-30-2605(3), regardless of whether the return was filed on or after the last day prescribed for filing. If the department …

(1) The determination of the Montana tax appeal board may be reviewed in the district court for Lewis and Clark County or the county in which the taxpayer resides or in which the taxpayer's principal office or place of business is located by a complaint filed by the taxpayer or t…

(1) If the department discovers from the examination of a return or upon a claim filed by a taxpayer or upon final judgment of a court that the amount of income tax collected is in excess of the amount due or that any penalty or interest was erroneously or illegally collected, th…

(1) Each information agent shall make a return to the department of complete information concerning the following distributions made for any individual during the tax year upon which withholding tax has not been deducted: (a) sums in excess of $10 distributed as dividends, intere…

The director and each employee designated by the director may administer an oath to any person or take the acknowledgment of any person in respect to any report or return required by or pursuant to this chapter or by the rules of the department.

(1) Except as provided in 5-12-303, 15-1-106, 17-7-111, and subsections (6) through (8) of this section, in accordance with a proper judicial order, or as otherwise provided by law, it is unlawful to divulge or make known in any manner: (a) the amount of income or any particulars…

Each taxpayer shall, upon request of the department, furnish a copy of the return for the corresponding year that the taxpayer has filed or may file with the federal government, showing the taxpayer's net income and how obtained and the several sources from which derived. Except …

(1) The department may adopt rules and may require facts and information to be reported as it considers necessary to enforce the provisions of this chapter. (2) If a term is not defined in this chapter, the term has the same meaning as it does when used in a comparable context in…

The department of revenue may, in its discretion, enter into reciprocal agreements with the taxing authorities of states contiguous to the state of Montana which tax the income of Montana residents earned in that state to provide that the tax imposed by this chapter on income der…

(1) The director of revenue or any person authorized in writing by the director is authorized to enter into an agreement with any person relating to the liability of the person in respect to the tax imposed by this chapter for any tax period. (2) An agreement described in subsect…