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Rule: 42.17.222 Prev     Up     Next    
Rule Title: FILINGS AND PAYMENTS DUE IF EMPLOYER TRANSFERS OR DISCONTINUES BUSINESS
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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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42.17.222    FILINGS AND PAYMENTS DUE IF EMPLOYER TRANSFERS OR DISCONTINUES BUSINESS

(1) An employer must file Form MW-3 with applicable federal Form W-2s and submit payment within 30 days after ceasing to be an employer, as defined in 15-30-2501, MCA, or ceasing activity. Ceasing activity includes, but is not limited to:

(a) quits doing business;

(b) sells or transfers the business, or the major portion of the business assets; or

(c) becomes insolvent.

(2) If the report and payment are not received within 30 days, the accrued taxes are subject to penalty and interest as provided in 15-1-216, MCA.

History: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2501, 15-30-2504, 15-30-2505, 15-30-2506, 15-30-2507, 15-30-2509, MCA; Eff. 12/31/72; AMD, 1977 MAR p. 548, Eff. 9/24/77; AMD, 1988 MAR p. 2723, Eff. 1/1/89; TRANS from Dept. of Labor and Industry 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, 2015 MAR p. 27, Eff. 1/16/15.


 

 
MAR Notices Effective From Effective To History Notes
42-2-926 1/16/2015 Current History: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2501, 15-30-2504, 15-30-2505, 15-30-2506, 15-30-2507, 15-30-2509, MCA; Eff. 12/31/72; AMD, 1977 MAR p. 548, Eff. 9/24/77; AMD, 1988 MAR p. 2723, Eff. 1/1/89; TRANS from Dept. of Labor and Industry 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, 2015 MAR p. 27, Eff. 1/16/15.
42-2-818 3/12/2010 1/16/2015 History: 15-30-2620, MCA; IMP, 15-1-216, 15-30-2504, MCA; Eff. 12/31/72; AMD, 1977 MAR p. 548, Eff. 9/24/77; AMD, 1988 MAR p. 2723, Eff. 1/1/89; TRANS from Dept. of Labor and Industry 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. 15-1-216, and 15-30-204, MCA; Eff. 12/31/72; AMD, 1977 MAR p. 548, Eff. 9/24/77; AMD, 1988 MAR p. 2723, Eff. 1/1/89; TRANS from Dept. of Labor and Industry and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04.
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