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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2522

Withholding Of Lottery Winnings

Official textleg.mt.gov

15-30-2522 . Withholding of lottery winnings.

# (1)

When making any payment of winnings that are subject to withholding, the state lottery and sports wagering commission, created under Title 23, chapter 7, part 2, shall deduct and withhold from the payment a tax in an amount equal to the highest marginal rate tax in effect under 15-30-2103 .

# (2)

For the purposes of this section, the phrase "winnings that are subject to withholding" means the proceeds in excess of $5,000 won from a lottery game operated pursuant to Title 23, chapter 7.

# (3)

Every person who receives a payment of winnings that are subject to withholding shall furnish the state lottery and sports wagering commission with a signed statement containing the name, address, and taxpayer identification number of the recipient and of every person entitled to any portion of the payment. The signed statement must be treated as a statement under oath or equivalent affirmation for the purposes of 45-7-202 , relating to the criminal offense of false swearing.

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In this chapter (40 sections)
  1. 15-30-2389 · Voluntary Checkoff For Agriculture Literacy In Montana…
  2. 15-30-2390 · Voluntary Checkoff For Child Abuse And Neglect Prevention…
  3. 15-30-2391 · Reserved
  4. 15-30-2392 · Voluntary Checkoff For Montana Military Relief Fund
  5. 15-30-2393 · Election To Deposit Refund To Education Savings Or Able…
  6. 15-30-2501 · Definitions
  7. 15-30-2502 · Withholding Of Tax From Wages
  8. 15-30-2503 · Employer Liable For Withholding Taxes And Statements
  9. 15-30-2504 · Schedules For Remitting Income Withholding Taxes -- Records
  10. 15-30-2505 · Amount Withheld Considered As Tax Collected
  11. 15-30-2506 · Annual Withholding Statement
  12. 15-30-2507 · Annual Statement By Employer
  13. 15-30-2508 · Withheld Taxes Held In Trust For State
  14. 15-30-2509 · Violations By Employer -- Penalties, Interest, Remedies,…
  15. 15-30-2510 · Remitting Withholding Taxes Electronically -- Employer…
  16. 15-30-2511 · Voluntary State Withholding From Federal Annuity --…
  17. 15-30-2512 · Estimated Tax -- Payment -- Exceptions -- Interest
  18. 15-30-2513 · Withholding From Compensation -- Exception
  19. 15-30-2514 · Through 15-30-2520 Reserved
  20. 15-30-2521 · Policy And Purpose
  21. 15-30-2522 · Withholding Of Lottery Winnings
  22. 15-30-2523 · Determination Of Employer Status
  23. 15-30-2524 · Through 15-30-2530 Reserved
  24. 15-30-2531 · Credits And Refunds -- Period Of Limitations
  25. 15-30-2532 · Through 15-30-2535 Reserved
  26. 15-30-2536 · Short Title
  27. 15-30-2537 · Definitions
  28. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  29. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  30. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  31. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  32. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  33. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  34. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  35. 15-30-2545 · Withheld Taxes Held In Trust For State
  36. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  37. 15-30-2547 · Rulemaking Authority
  38. 15-30-2601 · Tax As Personal Debt
  39. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  40. 15-30-2603 · Return Of Fiduciary
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