Montana § 15-30-2510 Remitting Withholding Taxes Electronically -- Employer Option -- Timely Remittance

Montana Statutes

§ 15-30-2510 — Remitting Withholding Taxes Electronically -- Employer Option -- Timely Remittance

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

15-30-2510 . Remitting withholding taxes electronically -- employer option -- timely remittance.

(1)Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.

(2)An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.

(3)If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.

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15-30-2510 . Remitting withholding taxes electronically -- employer option -- timely remittance. (1) Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.
(2) An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.
(3) If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.

Montana § 15-30-2510 (Remitting Withholding Taxes Electronically -- Employer Option -- Timely Remittance) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

En. Sec. 1, Ch. 572, L. 1995; amd. Sec. 3, Ch. 184, L. 1999; amd. Sec. 7, Ch. 67, L. 2005; Sec. 15-30-210 , MCA 2007; redes. 15-30-2510 by Sec. 1, Ch. 147, L. 2009.