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Rule: 42.17.218 Prev     Up     Next    
Rule Title: EMPLOYER REGISTRATION
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Department: REVENUE
Chapter: WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter: Withholding
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.17.218    EMPLOYER REGISTRATION

(1) Every employer required to withhold Montana income tax must register for a Montana tax identification number on Form GenReg, Montana Department of Revenue Business Registration, which is provided by the department. A new employer who has acquired the business of another employer must not use the predecessor's identification number. Application for a Montana tax identification number shall be sent to:

 

Department of Revenue

P.O. Box 5805

Helena, Montana 59604-5805.

 

(2) Registration is not considered complete unless:

(a) the federal employer identification number appears on the registration; and

(b) all applicable social security numbers of the owners, partners, corporate officers, or other principals appear on the registration.

(3) Failure to register does not relieve an employer from withholding, reporting and remitting state income tax.

 

History: 15-30-2620, MCA; IMP, 15-30-2503, 15-30-2509, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1992 MAR p. 2558, Eff. 11/26/92; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; TRANS from ARM 42.17.112 and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 654, Eff. 3/12/10; AMD, 2016 MAR p. 1974, Eff. 10/29/16; AMD, 2018 MAR p. 853, Eff. 4/28/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-990 4/28/2018 Current History: 15-30-2620, MCA; IMP, 15-30-2503, 15-30-2509, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1992 MAR p. 2558, Eff. 11/26/92; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; TRANS from ARM 42.17.112 and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 654, Eff. 3/12/10; AMD, 2016 MAR p. 1974, Eff. 10/29/16; AMD, 2018 MAR p. 853, Eff. 4/28/18.
42-2-961 10/29/2016 4/28/2018 History: 15-30-2620, MCA; IMP, 15-30-2509, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1992 MAR p. 2558, Eff. 11/26/92; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; TRANS from ARM 42.17.112 and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 654, Eff. 3/12/10; AMD, 2016 MAR p. 1974, Eff. 10/29/16.
42-2-818 3/12/2010 10/29/2016 History: 15-30-2620, MCA; IMP, 15-30-2509, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1992 MAR p. 2558, Eff. 11/26/92; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; TRANS from ARM 42.17.112 and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 654, Eff. 3/12/10.
11/5/2004 3/12/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-209, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1992 MAR p. 2558, Eff. 11/26/92; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; TRANS from ARM 42.17.112 and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04.
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