Montana § 15-30-2523 Determination Of Employer Status

Montana Statutes

§ 15-30-2523 — Determination Of Employer Status

Montana § 15-30-2523

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 25Estimated Tax and Withholding

This text of Montana § 15-30-2523 (Determination Of Employer Status) 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. § 15-30-2523 (2026).

Text

15-30-2523 . Determination of employer status. A final determination by either the department of labor and industry or the workers' compensation court that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of this chapter is not subject to any further administrative or judicial challenge in any proceeding before or with the department of revenue concerning a determination of the proper amount of state income tax withholding.

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15-30-2523 . Determination of employer status. A final determination by either the department of labor and industry or the workers' compensation court that an employer-employee relationship existed between the taxpayer and certain individuals subjecting the taxpayer to the requirements of this chapter is not subject to any further administrative or judicial challenge in any proceeding before or with the department of revenue concerning a determination of the proper amount of state income tax withholding.

Legislative History

En. Sec. 4, Ch. 529, L. 1995; amd. Sec. 4, Ch. 184, L. 1999; amd. Sec. 1, Ch. 442, L. 1999; amd. Sec. 8, Ch. 67, L. 2005; Sec. 15-30-248 , MCA 2007; redes. 15-30-2523 by Sec. 1, Ch. 147, L. 2009.