Montana § 15-30-2522 Withholding Of Lottery Winnings

Montana Statutes

§ 15-30-2522 — Withholding Of Lottery Winnings

Montana § 15-30-2522

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 25Estimated Tax and Withholding

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Bluebook

Mont. Code Ann. § 15-30-2522 (2026).

Text

15-30-2522 . Withholding of lottery winnings.

(1)When making any payment of winnings that are subject to withholding, the state lottery and sports wagering commission, created under Title 23, chapter 7, part 2, shall deduct and withhold from the payment a tax in an amount equal to the highest marginal rate tax in effect under 15-30-2103 .

(2)For the purposes of this section, the phrase "winnings that are subject to withholding" means the proceeds in excess of $5,000 won from a lottery game operated pursuant to Title 23, chapter 7.

(3)Every person who receives a payment of winnings that are subject to withholding shall furnish the state lottery and sports wagering commission with a signed statement containing the name, address, and taxpayer identification number of the recipient and of e

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15-30-2522 . Withholding of lottery winnings. (1) When making any payment of winnings that are subject to withholding, the state lottery and sports wagering commission, created under Title 23, chapter 7, part 2, shall deduct and withhold from the payment a tax in an amount equal to the highest marginal rate tax in effect under 15-30-2103 .
(2) For the purposes of this section, the phrase "winnings that are subject to withholding" means the proceeds in excess of $5,000 won from a lottery game operated pursuant to Title 23, chapter 7.
(3) Every person who receives a payment of winnings that are subject to withholding shall furnish the state lottery and sports wagering commission with a signed statement containing the name, address, and taxpayer identification number of the recipient and of every person entitled to any portion of the payment. The signed statement must be treated as a statement under oath or equivalent affirmation for the purposes of 45-7-202 , relating to the criminal offense of false swearing.

Legislative History

En. Sec. 2, Ch. 488, L. 1993; Sec. 15-30-247, MCA 2007; redes. 15-30-2522 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 340, L. 2011; amd. Sec. 4, Ch. 701, L. 2023.