Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-2502
Withholding Of Tax From Wages
Official textleg.mt.gov
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.
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In this chapter (40 sections)
- 15-30-2367 · Repealed
- 15-30-2368 · Repealed
- 15-30-2369 · Repealed
- 15-30-2370 · Repealed
- 15-30-2371 · Repealed
- 15-30-2372 · Repealed
- 15-30-2373 · Repealed
- 15-30-2374 · Through 15-30-2379 Reserved
- 15-30-2380 · Credit For Unlocking Public Lands Program -- Definitions
- 15-30-2381 · Repealed
- 15-30-2382 · Through 15-30-2385 Reserved
- 15-30-2386 · Funding For Administration Of Special Revenue Accounts
- 15-30-2387 · Voluntary Checkoff For Nongame Wildlife Programs
- 15-30-2388 · Agriculture Literacy In Montana Schools Program Account --…
- 15-30-2389 · Voluntary Checkoff For Agriculture Literacy In Montana…
- 15-30-2390 · Voluntary Checkoff For Child Abuse And Neglect Prevention…
- 15-30-2391 · Reserved
- 15-30-2392 · Voluntary Checkoff For Montana Military Relief Fund
- 15-30-2393 · Election To Deposit Refund To Education Savings Or Able…
- 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, Remedies,…
- 15-30-2510 · Remitting Withholding Taxes Electronically -- Employer…
- 15-30-2511 · Voluntary State Withholding From Federal Annuity --…
- 15-30-2512 · Estimated Tax -- Payment -- Exceptions -- Interest
- 15-30-2513 · Withholding From Compensation -- Exception
- 15-30-2514 · 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