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Rule: 24.11.2715 Prev     Up     Next    
Rule Title: DUE DATE AND APPLICATION OF TAXES
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Department: LABOR AND INDUSTRY, DEPARTMENT OF
Chapter: UNEMPLOYMENT INSURANCE DIVISION
Subchapter: Records, Reporting, and Payment
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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24.11.2715    DUE DATE AND APPLICATION OF TAXES

(1) Payments are applied to unemployment insurance liabilities as provided in the following order unless bankruptcy proceedings or the department have determined otherwise:

(a) contributions;

(b) administrative fund tax;

(c) interest; then

(d) penalty.

(2) Payments submitted with quarterly reports or payment transmittal forms are applied to that quarter and any overpayment is applied to amounts due in other quarters, beginning with the oldest quarter.  Any remaining overpayment may only be applied to future unemployment insurance tax obligations or refunded to the employer.

(a) The employer may request that payments be applied to a more recent quarter. 

History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-1103 and 39-51-1110, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04.


 

 
MAR Notices Effective From Effective To History Notes
11/19/2004 Current History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-1103 and 39-51-1110, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04.
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