HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.31.2104 Prev     Up     Next    
Rule Title: CONTRACTOR'S RETURN REQUIRED FOR PUBLIC WORKS PROJECTS
Add to My Favorites
Add to Favorites
Department: REVENUE, DEPARTMENT OF
Chapter: MISCELLANEOUS TAX -- COMMERCIAL ACTIVITIES
Subchapter: Public Contractors
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.31.2104    CONTRACTOR'S RETURN REQUIRED FOR PUBLIC WORKS PROJECTS

(1) Public works contracts performed during the calendar year showing the 1% tax credit withheld during the current tax year must be filed with the department as required by 15-50-301, MCA.   For purposes of this filing, the department will accept the following:

(a) Schedule C, attached to the individual income tax return, as required by 15-30-142, MCA;

(b) Schedule C attached to the corporation license tax return, as required by 15-31-111, MCA; and

(c) personal property refund request form PC-4 and, if necessary, an additional schedule form PC-3, as required by 15-50-207, MCA.

(2) Failure to provide these schedules will result in a fine as stated in 15-50-301, MCA.

History: Sec. 15-50-301, MCA; IMP, Sec. 15-50-301, MCA; NEW, 2000 MAR p. 3569, Eff. 12/22/00.


 

 
MAR Notices Effective From Effective To History Notes
12/22/2000 Current History: Sec. 15-50-301, MCA; IMP, Sec. 15-50-301, MCA; NEW, 2000 MAR p. 3569, Eff. 12/22/00.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security