Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-2523
Determination Of Employer Status
Official textleg.mt.gov
15-30-2523 . Determination of employer status. A final determination by either the department of labor and industry or the workers' compensation court that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of this chapter is not subject to any further administrative or judicial challenge in any proceeding before or with the department of revenue concerning a determination of the proper amount of state income tax withholding.
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In this chapter (40 sections)
- 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
- 15-30-2537 · Definitions
- 15-30-2538 · Withholding Required On Mineral Royalty Payments
- 15-30-2539 · Withholding -- No Application Under Certain Conditions
- 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
- 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
- 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
- 15-30-2543 · Annual Withholding Statement To Royalty Owner
- 15-30-2544 · Remitter To Furnish Annual Statement To Department
- 15-30-2545 · Withheld Taxes Held In Trust For State
- 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
- 15-30-2547 · Rulemaking Authority
- 15-30-2601 · Tax As Personal Debt
- 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
- 15-30-2603 · Return Of Fiduciary
- 15-30-2604 · Time For Filing -- Extensions Of Time