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Rule: 42.17.133 Prev     Up     Next    
Rule Title: TREATMENT OF SUPPLEMENTAL WAGES - STATE INCOME TAX WITHHOLDING
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Department: REVENUE
Chapter: WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter: General Withholding
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.17.133    TREATMENT OF SUPPLEMENTAL WAGES - STATE INCOME TAX WITHHOLDING

(1) If supplemental wages, such as bonuses, commissions, or overtime pay, are paid at the same time as regular wages, the state income tax to be withheld should be determined as if the total of the supplemental and the regular wages were a single wage payment for the regular payroll period.

(2) If the supplemental wages are paid at a different time, the employer may determine the state income tax to be withheld by adding the supplemental wages either to the regular wages for the current payroll period or to the regular wages for the last preceding payroll period within the same calendar year.

(3) In lieu of the above, the employer may withhold on supplemental wages at the rate of 6%.

History: 15-30-2620, MCA; IMP, 15-30-2501, MCA; NEW, Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1988 MAR p. 2404, Eff. 11/11/88; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2010 MAR p. 177, Eff. 1/15/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-812 1/15/2010 Current History: 15-30-2620, MCA; IMP, 15-30-2501, MCA; NEW, Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1988 MAR p. 2404, Eff. 11/11/88; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2010 MAR p. 177, Eff. 1/15/10.
12/24/1993 1/15/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-201, MCA; NEW, Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1988 MAR p. 2404, Eff. 11/11/88; AMD, 1993 MAR p. 3045, Eff. 12/24/93.
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