Montana Statutes
§ 39-51-1124 — Procedure For Election To Make Payments In Lieu Of Contributions
Montana § 39-51-1124
This text of Montana § 39-51-1124 (Procedure For Election To Make Payments In Lieu Of Contributions) 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. § 39-51-1124 (2026).
Text
39-51-1124 . Procedure for election to make payments in lieu of contributions.
(1)Any nonprofit organization defined in 39-51-1103 , tribal unit, or governmental entity electing to become liable for payments in lieu of contributions shall file a written notice of its election with the department not later than 30 days immediately following the date of the determination of subjectivity to this chapter. This election must be for a period of not less than 2 years.
(2)Any nonprofit organization defined in 39-51-1103 , tribal unit, or governmental entity that has been paying contributions for at least 2 tax years may change to payments in lieu of contributions by filing a written notice to that effect with the department within 30 days before the beginning of the tax year for which the change
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Legislative History
En. Sec. 5, Ch. 685, L. 1979; amd. Sec. 1, Ch. 349, L. 1981; amd. Sec. 5, Ch. 200, L. 2001.
Nearby Sections
15
§ 39-51-101
Short Title§ 39-51-102
Declaration Of State Public Policy§ 39-51-107
Through 39-51-109 Reserved§ 39-51-110
Collateral Estoppel§ 39-51-1103
Contributions By Employers Required -- Payments In Lieu Of Contributions Authorized For Certain Employers§ 39-51-1106
Repealed§ 39-51-1107
RepealedCite This Page — Counsel Stack
Bluebook (online)
Montana § 39-51-1124, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/51/39-51-1124.