Montana Statutes

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

Montana § 15-30-2502
JurisdictionMontana
Title 15TAXATION
Ch. 30INDIVIDUAL INCOME TAX
Part 25Estimated Tax and Withholding

This text of Montana § 15-30-2502 (Withholding Of Tax From Wages) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mont. Code Ann. § 15-30-2502 (2026).

Text

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.

Nearby Sections

15
§ 15-30-104
Repealed
§ 15-30-108
Terminated
§ 15-30-109
Reserved
§ 15-30-110
Repealed
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Bluebook (online)
Montana § 15-30-2502, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/30/15-30-2502.