Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-2545 — Withheld Taxes Held In Trust For State
15-30-2545 . Withheld taxes held in trust for state. Each remitter that deducts and withholds the amounts under the provisions of 15-30-2536 through 15-30-2547 shall hold the amounts in trust for the state.
Source: official text