Montana Code Annotated (2021)
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
15-30-2513 - Through 15-30-2520 Reserved
15-30-2521 - Policy And Purpose
15-30-2522 - Withholding Of Lottery Winnings
15-30-2523 - Determination Of Employer Status
15-30-2524 - Through 15-30-2530 Reserved
15-30-2531 - Credits And Refunds – Period Of Limitations
15-30-2532 - Through 15-30-2535 Reserved
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