REVENUE
42.17 - withholding and estimated tax payments
42.17.101
definitions
42.17.102
employer defined
42.17.103
other payments; designated distributions; election to withhold
42.17.104
fees
42.17.105
computation of withholding
42.17.111
montana income tax withholding; form mw-4 filing requirements
42.17.112
employer registration
42.17.113
payments
42.17.114
annual reconciliation and wage statements
42.17.115
adjustment of errors
42.17.116
employee's withholding statement
42.17.117
interest
42.17.118
forms to file after termination of wage payments
42.17.119
closing withholding account
42.17.120
employer's failure to withhold
42.17.121
individual liability
42.17.122
returns of information agents
42.17.131
employee's withholding allowances
42.17.132
treatment of vacation allowances and back pay
42.17.133
treatment of supplemental wages - state income tax withholding
42.17.134
reciprocal agreement - north dakota
42.17.135
false statements by employees - recomputation and estimation of withholding
42.17.136
affidavit - form and content
42.17.137
affidavit - time period for execution
42.17.138
record of affidavit - notice
42.17.145
old fund liability tax
42.17.146
definitions
42.17.147
wages - exceptions
42.17.148
employer's failure to withhold old fund liability tax
42.17.149
individual liability - old fund liability tax
42.17.201
nonresident defined
42.17.202
nonresident ad valorem taxpayer
42.17.203
records to be kept by employer
42.17.204
remittance of tax by employers
42.17.205
identification of employees
42.17.206
wages
42.17.207
rental of capital assets - not wages
42.17.208
employee expenses - not wages
42.17.209
juror fees, insurance premiums, annuities, director fees - not wages
42.17.210
determination of independent contractor
42.17.211
payments subject to withholding -- amount to bewithheld
42.17.212
withholding agent registration
42.17.213
report requirements
42.17.214
taxpayer withholding statement
42.17.215
forms to file after termination of payments
42.17.216
release of withholding agent
42.17.217
closing withholding agent account
42.17.218
employer registration
42.17.219
filings and payments due after termination of wage payments
42.17.220
closing accounts
42.17.221
due date and application of taxes
42.17.222
filings and payments due if employer transfers or discontinues business
42.17.223
determining employee status
42.17.224
status of certain personal assistants
42.17.301
computation of estimated tax
42.17.302
amended declaration
42.17.303
extension of filing time
42.17.304
determination of tax liability for preceding tax year; determination of tax paid for current tax year
42.17.305
estimated tax and payment of installments
42.17.306
written request for extension - payment of estimated tax
42.17.307
amendments of previous installments
42.17.308
determining annualized income
42.17.309
annualized periods
42.17.310
determination of tax liability - status change from joint to separate
42.17.311
determination of tax liability - status change from separate to either a joint return or married filing separate
42.17.312
estimated tax payments - divorce
42.17.313
payment of estimated tax - decedent
42.17.314
nonresidents and part-year residents
42.17.315
waiver of interest on estimated tax underpayment
42.17.316
trusts, estates, and fiduciary returns
42.17.317
estimated payments for married taxpayers filing separate returns
42.17.401
old fund liability tax rate
42.17.402
estimated tax, penalties and interest on old fund liability tax
42.17.403
old fund liability tax income
42.17.501
experience-rated employers
42.17.502
state, local government and non-profit organizations
42.17.503
state and local governments
42.17.504
rates for new employers
42.17.505
experience-rating record transfer
42.17.506
benefit overpayments - crediting employer accounts
42.17.507
posting notice to workers
42.17.508
other payments
42.17.538
reporting of wages in excess of taxable wage base
42.17.539
due date of taxes for new employers
42.17.601
advance payments and further distributions
42.17.602
claiming the credit for tax withheld
42.17.603
applicable thresholds - change of ownership - publicly traded partnerships - nonprofit organizations - exempt royalty owners
42.17.604
registration for withholding
42.17.605
filing requirements