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24.11.2001    DEFINITIONS

For purposes of subchapters 20, 22, 24, 25, 27, and 28, the following definitions apply:

(1) "Employer" has the same meaning as "employing unit" as defined in 39-51-201 , MCA.

(2) "Tax" means contributions and assessments required under Title 39, chapter 51, MCA, but does not include penalties or interest for past-due or unpaid contributions or assessments.

History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-201 and 39-51-1103, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04.

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