Montana § 15-30-2502 Withholding Of Tax From Wages

Montana Statutes

§ 15-30-2502 — Withholding Of Tax From Wages

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 25 Estimated Tax and Withholding

15-30-2502 . Withholding of tax from wages.

(1)Except as provided in 15-30-2513 , each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department.

(2)An employer who maintains two or more separate establishments within this state is considered to be a single employer for the purposes of this part.

(3)A disregarded entity and its owner are considered to be a single employer for the purposes of this part.

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15-30-2502 . Withholding of tax from wages. (1) Except as provided in 15-30-2513 , each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department.
(2) An employer who maintains two or more separate establishments within this state is considered to be a single employer for the purposes of this part.
(3) A disregarded entity and its owner are considered to be a single employer for the purposes of this part.

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Legislative History

En. Sec. 2, Ch. 246, L. 1955; amd. Sec. 3, Ch. 227, L. 1957; amd. Sec. 186, Ch. 516, L. 1973; R.C.M. 1947, 84-4943; amd. Sec. 2, Ch. 128, L. 1983; amd. Sec. 2, Ch. 254, L. 1995; amd. Sec. 71, Ch. 42, L. 1997; amd. Sec. 11, Ch. 491, L. 1997; amd. Sec. 3, Ch. 67, L. 2005; Sec. 15-30-202, MCA 2007; redes. 15-30-2502 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 4, Ch. 563, L. 2023.