1. MCA Contents
  2. TITLE 15
  3. CHAPTER 30
  4. Part 25
  5. 15-30-2502 Withholding of tax from wages

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 25. Estimated Tax and Withholding

Withholding Of Tax From Wages

15-30-2502. Withholding of tax from wages. (1) Except as provided in 15-30-2513, each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department.

(2) An employer who maintains two or more separate establishments within this state is considered to be a single employer for the purposes of this part.

(3) A disregarded entity and its owner are considered to be a single employer for the purposes of this part.

History: En. Sec. 2, Ch. 246, L. 1955; amd. Sec. 3, Ch. 227, L. 1957; amd. Sec. 186, Ch. 516, L. 1973; R.C.M. 1947, 84-4943; amd. Sec. 2, Ch. 128, L. 1983; amd. Sec. 2, Ch. 254, L. 1995; amd. Sec. 71, Ch. 42, L. 1997; amd. Sec. 11, Ch. 491, L. 1997; amd. Sec. 3, Ch. 67, L. 2005; Sec. 15-30-202, MCA 2007; redes. 15-30-2502by Sec. 1, Ch. 147, L. 2009; amd. Sec. 4, Ch. 563, L. 2023.