15-30-2508. Withheld taxes held in trust for state, MCA
  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 30
  4. Part 25
  5. 15-30-2508 Withheld taxes held in trust for state

Montana Code Annotated 2017

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 25. Estimated Tax and Withholding

Withheld Taxes Held In Trust For State

15-30-2508. Withheld taxes held in trust for state. Every employer who deducts and withholds any amounts under the provisions of 15-30-2501 through 15-30-2509 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; Sec. 15-30-208, MCA 2007; redes. 15-30-2508 by Sec. 1, Ch. 147, L. 2009.