Montana Code Annotated 1997

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TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX

Part 2. Withholding and Estimated Tax

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15-30-201. Definitions.
15-30-202. Withholding of tax from wages.
15-30-203. Employer liable for employment taxes.
15-30-204. (Temporary) Weekly, monthly, or annual payment.
15-30-205. Amount withheld considered as tax collected.
15-30-206. Annual withholding statement.
15-30-207. (Temporary) Annual statement by employer.
15-30-208. (Temporary) Withheld taxes held in trust for state -- warrants to collect.
15-30-209. (Temporary) Violations by employer -- penalties and remedies.
15-30-210. Electronic funds transfer and electronic reporting -- employer option.
15-30-211. Renumbered 15-30-212. through 15-30-214 reserved.
15-30-215. Voluntary state withholding from federal annuity -- agreement with federal government.
15-30-216. through 15-30-220 reserved.
15-30-221. through 15-30-227.
15-30-228. Repealed.
15-30-229. through 15-30-240 reserved.
15-30-241. Estimated tax -- payment -- exceptions -- penalty.
15-30-242. Repealed.
15-30-243. through 15-30-245 reserved.
15-30-246. Policy and purpose.
15-30-247. Withholding of lottery winnings.
15-30-248. Determination of employer status.
15-30-249. Confidentiality.
15-30-250. (Effective January 1, 1999) Application and distribution of payments.
15-30-251. (Effective January 1, 1998) Statute of limitations.
15-30-252. through 15-30-254 reserved.
15-30-255. (Effective January 1, 1998) Credits and refunds -- period of limitations.
15-30-256. (Effective January 1, 1998) Employment defined and exclusions from definition of employment.
15-30-257. (Effective January 1, 1998) Special review procedure for certain tax issues that involve unemployment insurance benefit claim -- notice -- appeal.