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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2510

Remitting Withholding Taxes Electronically -- Employer Option -- Timely Remittance

Official textleg.mt.gov

15-30-2510 . Remitting withholding taxes electronically -- employer option -- timely remittance.

# (1)

Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.

# (2)

An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.

# (3)

If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.

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In this chapter (40 sections)
  1. 15-30-2380 · Credit For Unlocking Public Lands Program -- Definitions
  2. 15-30-2381 · Repealed
  3. 15-30-2382 · Through 15-30-2385 Reserved
  4. 15-30-2386 · Funding For Administration Of Special Revenue Accounts
  5. 15-30-2387 · Voluntary Checkoff For Nongame Wildlife Programs
  6. 15-30-2388 · Agriculture Literacy In Montana Schools Program Account --…
  7. 15-30-2389 · Voluntary Checkoff For Agriculture Literacy In Montana…
  8. 15-30-2390 · Voluntary Checkoff For Child Abuse And Neglect Prevention…
  9. 15-30-2391 · Reserved
  10. 15-30-2392 · Voluntary Checkoff For Montana Military Relief Fund
  11. 15-30-2393 · Election To Deposit Refund To Education Savings Or Able…
  12. 15-30-2501 · Definitions
  13. 15-30-2502 · Withholding Of Tax From Wages
  14. 15-30-2503 · Employer Liable For Withholding Taxes And Statements
  15. 15-30-2504 · Schedules For Remitting Income Withholding Taxes -- Records
  16. 15-30-2505 · Amount Withheld Considered As Tax Collected
  17. 15-30-2506 · Annual Withholding Statement
  18. 15-30-2507 · Annual Statement By Employer
  19. 15-30-2508 · Withheld Taxes Held In Trust For State
  20. 15-30-2509 · Violations By Employer -- Penalties, Interest, Remedies,…
  21. 15-30-2510 · Remitting Withholding Taxes Electronically -- Employer…
  22. 15-30-2511 · Voluntary State Withholding From Federal Annuity --…
  23. 15-30-2512 · Estimated Tax -- Payment -- Exceptions -- Interest
  24. 15-30-2513 · Withholding From Compensation -- Exception
  25. 15-30-2514 · Through 15-30-2520 Reserved
  26. 15-30-2521 · Policy And Purpose
  27. 15-30-2522 · Withholding Of Lottery Winnings
  28. 15-30-2523 · Determination Of Employer Status
  29. 15-30-2524 · Through 15-30-2530 Reserved
  30. 15-30-2531 · Credits And Refunds -- Period Of Limitations
  31. 15-30-2532 · Through 15-30-2535 Reserved
  32. 15-30-2536 · Short Title
  33. 15-30-2537 · Definitions
  34. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  35. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  36. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  37. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  38. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  39. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  40. 15-30-2544 · Remitter To Furnish Annual Statement To Department
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