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Rule Title: REGISTRATION FOR WITHHOLDING
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Department: REVENUE
Chapter: WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter: Mineral Royalty Withholding
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.17.604    REGISTRATION FOR WITHHOLDING

(1) Every entity that extracts natural resources within the boundaries of Montana must register and file an application for a state identification number on the form provided by the department.

(2) Any owner or operator who has acquired the business of another entity shall not use the predecessor's state identification number. The owner or operator must register before the due date of the first report. This applies to both new businesses and businesses which have been purchased.

(3) Each registration application must contain the applicable tax identification number assigned by the IRS.

(4) No registration is considered complete unless the federal identification number appears on the form.

(5) Not being registered does not relieve a remitter from the collection and reporting requirements.

 

History: 15-30-2547, MCA; IMP, 15-30-2538, 15-30-2541, MCA; NEW, 2007 MAR p. 2151, Eff. 12/21/07; AMD, 2010 MAR p. 177, Eff. 1/15/10; AMD, 2012 MAR p. 2640, Eff. 12/21/12.


 

 
MAR Notices Effective From Effective To History Notes
42-2-884 12/21/2012 Current History: 15-30-2547, MCA; IMP, 15-30-2538, 15-30-2541, MCA; NEW, 2007 MAR p. 2151, Eff. 12/21/07; 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: 15-30-2547, MCA; IMP, 15-30-2538, 15-30-2541, MCA; NEW, 2007 MAR p. 2151, Eff. 12/21/07; AMD, 2010 MAR p. 177, Eff. 1/15/10.
42-2-778 12/21/2007 1/15/2010 History: 15-30-272, MCA; IMP, 15-30-263, 15-30-266, MCA; NEW, 2007 MAR p. 2151, Eff. 12/21/07.
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