15-30-208. Withheld taxes held in trust for state. Every employer who deducts and withholds any amounts under the provisions of 15-30-201 through 15-30-209 shall hold the amounts in trust for the state of Montana.

     History: En. Sec. 10, Ch. 246, L. 1955; amd. Sec. 190, Ch. 516, L. 1973; R.C.M. 1947, 84-4951; amd. Sec. 10, Ch. 439, L. 1981; amd. Sec. 1, Ch. 34, L. 1985; amd. Sec. 1, Ch. 489, L. 1987; amd. Sec. 15, Ch. 491, L. 1997.