Mont. Code Ann. § 15-30-2545
(2017)

Withheld taxes held in trust for state

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.

History:
En. Sec. 10, Ch. 468, L. 2007 (SB 439 - Elliott, Jim (D) SD 7)
Sec. 15-30-270, MCA 2007
Redes. 15-30-2545 by Sec. 1, Ch. 147, L. 2009 (HB 24 - Morgan, Penny (R) HD 57)