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Rule: 42.17.134 Prev     Up     Next    
Rule Title: RECIPROCAL AGREEMENT - NORTH DAKOTA
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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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42.17.134    RECIPROCAL AGREEMENT - NORTH DAKOTA

(1) Under the terms of the Income Tax and Withholding Tax Reciprocal Agreement between Montana and North Dakota, and to the extent this agreement is in effect, an employer is not required to withhold Montana state income tax on wages earned by residents of North Dakota subject to the provisions in this rule.

(2) A North Dakota resident performing services in Montana for compensation must annually provide Form MW-4 to their employer before the employer may discontinue withholding on compensation earned in Montana. The certificate is valid from January first of the exemption year or from the date the certificate is provided to the employer whichever comes last, and until December 31 of the exemption year or until the date when the employee establishes residency in a state other than North Dakota whichever comes first.

(3) If the department determines that an employee's certificate is false or unsubstantiated, it may require an employer to disregard any claim to North Dakota residency and resume withholding on compensation earned in Montana.

 

History: 15-30-2620, MCA; IMP, 15-30-2502, 15-30-2509, 15-30-2621, MCA; NEW, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2012 MAR p. 2640, Eff. 12/21/12; AMD, 2015 MAR p. 27, Eff. 1/16/15; AMD, 2019 MAR p. 2384, Eff. 12/28/19.


 

 
MAR Notices Effective From Effective To History Notes
42-1001 12/28/2019 Current History: 15-30-2620, MCA; IMP, 15-30-2502, 15-30-2509, 15-30-2621, MCA; NEW, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2012 MAR p. 2640, Eff. 12/21/12; AMD, 2015 MAR p. 27, Eff. 1/16/15; AMD, 2019 MAR p. 2384, Eff. 12/28/19.
42-2-926 1/16/2015 12/28/2019 History: 15-30-2620, MCA; IMP, 15-30-2502, 15-30-2509, 15-30-2621, MCA; NEW, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2012 MAR p. 2640, Eff. 12/21/12; AMD, 2015 MAR p. 27, Eff. 1/16/15.
42-2-884 12/21/2012 1/16/2015 History: 15-30-2620, MCA; IMP, 15-30-2502, 15-30-2509, 15-30-2621, MCA; NEW, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2012 MAR p. 2640, Eff. 12/21/12.
42-2-812 1/15/2010 12/21/2012 History: 15-30-2620, MCA; IMP, 15-30-2502, 15-30-2509, MCA; NEW, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.
11/5/2004 1/15/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-202 and 15-30-209, MCA; NEW, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04.
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