Montana Code Annotated (2009)
Table of Contents / TITLE 15. TAXATION / CHAPTER 30. INDIVIDUAL INCOME TAX
Part 25. Estimated Tax and Withholding
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-30-2501 - Definitions
15-30-2502 - Withholding of tax from wages
15-30-2503 - Employer liable for withholding taxes and statements
15-30-2504 - Schedules for remitting income withholding taxes -- records
15-30-2505 - Amount withheld considered as tax collected
15-30-2506 - Annual withholding statement
15-30-2507 - Annual statement by employer
15-30-2508 - Withheld taxes held in trust for state
15-30-2509 - Violations by employer -- penalties, interest, and remedies
15-30-2510 - Remitting withholding taxes electronically -- employer option -- timely remittance
15-30-2511 - Voluntary state withholding from federal annuity -- agreement with federal government
15-30-2512 - Estimated tax -- payment -- exceptions -- interest
15-30-2521 - Policy and purpose
15-30-2522 - Withholding of lottery winnings
15-30-2523 - Determination of employer status
15-30-2531 - Credits and refunds -- period of limitations
15-30-2536 - Short title
15-30-2537 - Definitions
15-30-2538 - Withholding required on mineral royalty payments
15-30-2539 - Withholding -- no application under certain conditions
15-30-2540 - Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address
15-30-2541 - Royalty withholding tax remittance schedule -- alternative schedules and methods -- records
15-30-2542 - Amount of royalty payment withheld considered taxes collected
15-30-2543 - Annual withholding statement to royalty owner
15-30-2544 - Remitter to furnish annual statement to department
15-30-2545 - Withheld taxes held in trust for state
15-30-2546 - Violations by remitter -- penalties -- interest -- remedies
15-30-2547 - Rulemaking authority