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Rule Title: SUBMISSION OF EMPLOYEE LISTS
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Department: REVENUE
Chapter: TAX CREDITS
Subchapter: Corporation - New and Expanded Industry Credit
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.4.1608    SUBMISSION OF EMPLOYEE LISTS

(1) An expanding corporation seeking credit under 15-31-124 through 15-31-127, MCA, shall submit accurate employee lists to the department, so that the department may determine the percentage increase of new jobs in the taxable year for which credit is claimed.

(2) In applicable instances, an expanding corporation shall submit five years of lists in order that an average employment figure can be determined and the number of new employees discovered. If a corporation has not done business for a five-year period, employee lists for all years of operation shall be submitted. A new corporation shall be exempt from this requirement.

(3) The lists shall include:

(a) all employees of the existing and expanded corporation;

(b) their employment status clearly set out (whether full, half, or part-time);

(c) the position with the corporation;

(d) wages paid;

(e) the type of product produced by those employees employed by the expanded portion of the corporation; and

(f) the number of years the employee has been employed.

History: 15-31-127, 15-31-501, MCA; IMP, 15-31-125, MCA; NEW, Eff. 4/6/76; AMD and TRANS, from ARM 42.23.518, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2013 MAR p. 216, Eff. 2/15/13.


 

 
MAR Notices Effective From Effective To History Notes
42-2-889 2/15/2013 Current History: 15-31-127, 15-31-501, MCA; IMP, 15-31-125, MCA; NEW, Eff. 4/6/76; AMD and TRANS, from ARM 42.23.518, 2004 MAR p. 1965, Eff. 8/20/04; AMD, 2013 MAR p. 216, Eff. 2/15/13.
8/20/2004 2/15/2013 History: Sec. 15-31-127 and 15-31-501, MCA; IMP, Sec. 15-31-125, MCA; NEW, Eff. 4/6/76; AMD and TRANS, from ARM 42.23.518, 2004 MAR p. 1965, Eff. 8/20/04.
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