The following terms pertain to this chapter:

(1) "Employer's agent" with regard to state withholding means a third party that bears no insurance risk and is reimbursed on a cost-plus-fee basis for payment of sick pay and similar amounts.

(2) "Individual" means a worker who renders service in the course of an occupation.

(3) "Reporting forms" includes, but is not limited to:   (a) M1 - payment coupon;

(b) MW3 - state income tax withholding reconciliation and transmittal document (W-2) ; and

(c) W-2 - wage and tax statement.

(4) "Sole proprietor," as used in 15-30-256 , MCA, includes the individual owner of a single-member limited liability company that is disregarded for income tax purposes and may include a husband and wife partnership for the purpose of withholding.