Montana § 39-51-1104 Duty And Liability Of Contractor And Subcontractor, Respectively, In Regard To Taxes, Penalties, And Interest Owed By Subcontractor

Montana Statutes

§ 39-51-1104 — Duty And Liability Of Contractor And Subcontractor, Respectively, In Regard To Taxes, Penalties, And Interest Owed By Subcontractor

Montana § 39-51-1104

Title 39LABOR

Ch. 51UNEMPLOYMENT INSURANCE

Part 11Employer Contributions

This text of Montana § 39-51-1104 (Duty And Liability Of Contractor And Subcontractor, Respectively, In Regard To Taxes, Penalties, And Interest Owed By Subcontractor) 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. § 39-51-1104 (2026).

Text

39-51-1104 . Duty and liability of contractor and subcontractor, respectively, in regard to taxes, penalties, and interest owed by subcontractor.

(1)Any contractor who is or becomes an employer under the provisions of this chapter who contracts with any subcontractor who also is or becomes an employer under the provisions of this chapter shall withhold sufficient money on the contract to guarantee that all taxes, penalties, and interest are paid upon completion of the contract.

(2)It shall be the duty of any subcontractor who is or becomes an employer under the provisions of this chapter to furnish the contractor with a certification issued by the department, prior to final payment for the particular job, stating that said subcontractor is current and in full compliance with the provisio

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39-51-1104 . Duty and liability of contractor and subcontractor, respectively, in regard to taxes, penalties, and interest owed by subcontractor. (1) Any contractor who is or becomes an employer under the provisions of this chapter who contracts with any subcontractor who also is or becomes an employer under the provisions of this chapter shall withhold sufficient money on the contract to guarantee that all taxes, penalties, and interest are paid upon completion of the contract.
(2) It shall be the duty of any subcontractor who is or becomes an employer under the provisions of this chapter to furnish the contractor with a certification issued by the department, prior to final payment for the particular job, stating that said subcontractor is current and in full compliance with the provisions of this chapter.
(3) Failure to comply with the provisions of this section shall render the contractor directly liable for all taxes, penalties, and interest due from the subcontractor on the particular job, and the administrator has all of the remedies of collection against the contractor under the provisions of this chapter as though the services in question were performed directly for the contractor.

Legislative History

En. Subd. (b), Sec. 14, Ch. 137, L. 1937; amd. Sec. 5, Ch. 137, L. 1939; amd. Sec. 8, Ch. 164, L. 1941; amd. Sec. 1, Ch. 36, L. 1969; amd. Sec. 1, Ch. 105, L. 1975; amd. Sec. 25, Ch. 368, L. 1975; amd. Sec. 1, Ch. 386, L. 1977; R.C.M. 1947, 87-136(3); amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 9, Ch. 373, L. 1991.