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U.S. State Codes
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Montana
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Title 15. Taxation
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Chapter 30. Individual Inco...
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Part 25. Estimated Tax and Withholding
Part 25. Estimated Tax and Withholding
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, and remedies
15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance
15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government
15-30-2512. Estimated tax -- payment -- exceptions -- interest
15-30-2513. 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 -- liability mitigation -- sufficiency of mailing address
15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and methods -- records
15-30-2542. Amount of royalty payment withheld considered taxes collected
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 -- remedies
15-30-2547. Rulemaking authority