Montana Statutes
§ 39-51-1124 — Procedure For Election To Make Payments In Lieu Of Contributions
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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Montana § 39-51-1124 (Procedure For Election To Make Payments In Lieu Of Contributions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 39-51-1107
Repealed