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·Title 39 LABOR·Ch. 51 UNEMPLOYMENT INSURANCE·Part 11 Employer Contributions

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.

Montana § 39-51-1104 (Duty And Liability Of Contractor And Subcontractor, Respectively, In Regard To Taxes, Penalties, And Interest Owed By Subcontractor) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.