(1) Every account administrator except a self-administered account holder is required to register on a form provided by the department.
(2) The registration form must contain:
(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 the remitting of penalties.
(5) Each registered account administrator may be assigned an identification number by the department.
(6) Nothing in these rules should be construed as to exempt an account administrator from the applicable requirements of Title 33, MCA.