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 § 15-30-2510

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 25Estimated Tax and Withholding

This text of Montana § 15-30-2510 (Remitting Withholding Taxes Electronically -- Employer Option -- Timely Remittance) 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. § 15-30-2510 (2026).

Text

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.

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.