HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Rule: 42.15.902 Prev     Up     Next    
Rule Title: FIRST-TIME HOME BUYER ACCOUNT ADMINISTRATOR REGISTRATION
Add to My Favorites
Add to Favorites
Department: REVENUE
Chapter: INCOME TAX
Subchapter: First-time Home Buyer Deductions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

Printer Friendly Version

42.15.902    FIRST-TIME HOME BUYER ACCOUNT ADMINISTRATOR REGISTRATION

(1) Every account administrator, except a self-administered account holder, is required to register with the department.

(2) The registration does not need to be in a specific format but it must contain the following information:

(a) the name, address, identification number of the entity, and the names of the owners or officers for a business; or

(b) the name, address, and social security number for a sole proprietorship or partnership.

(3) The account administrator number will be:

(a) the federal employer identification number for a business; and

(b) the social security number of the owner for a sole proprietor or partnership.

(4) Nonregistration does not relieve an account administrator from being responsible for reporting, withholding, and remitting penalties.

History: 15-1-201, MCA; IMP, 15-63-102, 15-63-204, MCA; NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.


 

 
MAR Notices Effective From Effective To History Notes
42-2-888 2/1/2013 Current History: 15-1-201, MCA; IMP, 15-63-102, 15-63-204, MCA; NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.
4/23/2004 2/1/2013 History: Sec. 15-1-201, MCA; IMP, Sec. 15-63-102 and 15-63-204, MCA; NEW, 2004 MAR p. 1033, Eff. 4/23/04.
Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security