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24.11.2711    DUE DATE OF TAXES AND QUARTERLY REPORTS BY EMPLOYERS

(1) Every employer must report information to the department on an approved quarterly report form.  The department may request any information from the employer necessary for the collection of the tax.

(2) All employers must complete and return this form even if the employer did not pay any wages during the calendar quarter.

(3) Wages become subject to tax when they are actually or constructively paid.  Wages must be reported in the calendar quarter they are actually or constructively paid.  Wages are constructively paid if they are credited to the employee's account and set apart for an employee so they may be withdrawn at the employee's discretion.

(4) The quarterly reports and tax payments must be postmarked by the following dates:

 

Quarter   Months Covered               Due Date

 

     First:    January, February, March          April 30

     Second:   April, May, June             July 31

     Third:    July, August, September      October 31

     Fourth:   October, November, December  January 31

 

(5) If a due date falls on a weekend or holiday, the next business day becomes the due date the quarterly reports and tax payment must be postmarked.

(6) If a tax payment or quarterly report is postmarked after the due date, the department may assess a penalty and interest.

History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-603, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04.

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