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Rule Chapter: 42.17
Chapter Title: WITHHOLDING AND ESTIMATED TAX PAYMENTS
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42.17 : WITHHOLDING AND ESTIMATED TAX PAYMENTS


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Rule No. Rule Title Latest
Version
Effective
Date
Subchapter 1
General Withholding
42.17.101 DEFINITIONS access file 10/29/2016
42.17.102 EMPLOYER DEFINED REP 4/26/1996
42.17.103 OTHER PAYMENTS access file 1/15/2010
42.17.104 FEES REP 4/26/1996
42.17.105 COMPUTATION OF WITHHOLDING access file 10/29/2016
Rules 42.17.106 through 42.17.110 reserved
42.17.111 WHO MUST WITHHOLD MONTANA INCOME TAX AND WHO IS SUBJECT TO WITHHOLDING access file 1/16/2015
42.17.112 EMPLOYER REGISTRATION TRANS 8/24/2001
42.17.113 PAYMENTS access file 1/15/2010
42.17.114 ANNUAL RECONCILIATION AND WAGE STATEMENTS access file 10/29/2016
42.17.115 ADJUSTMENT OF ERRORS REP 4/26/1996
42.17.116 EMPLOYEE'S WITHHOLDING STATEMENT REP 4/26/1996
42.17.117 INTEREST REP 4/26/1996
42.17.118 FORMS TO FILE AFTER TERMINATION OF WAGE PAYMENTS TRANS 8/24/2001
42.17.119 CLOSING WITHHOLDING ACCOUNT REP 12/28/1984
42.17.120 EMPLOYER'S FAILURE TO WITHHOLD access file 1/15/2010
42.17.121 INDIVIDUAL LIABILITY REP 8/24/2001
42.17.122 RETURNS OF INFORMATION AGENTS access file 10/29/2016
Rules 42.17.123 through 42.17.130 reserved
42.17.131 EMPLOYEE'S WITHHOLDING ALLOWANCES access file 10/29/2016
42.17.132 TREATMENT OF VACATION ALLOWANCES AND BACK PAY REP 8/24/2001
42.17.133 TREATMENT OF SUPPLEMENTAL WAGES - STATE INCOME TAX WITHHOLDING access file 1/15/2010
42.17.134 RECIPROCAL AGREEMENT - NORTH DAKOTA access file 1/16/2015
42.17.135 FALSE STATEMENTS BY EMPLOYEES - RECOMPUTATION OF WITHHOLDING access file 1/15/2010
42.17.136 AFFIDAVIT - FORM AND CONTENT REP 1/15/2010
42.17.137 AFFIDAVIT - TIME PERIOD FOR EXECUTION REP 1/15/2010
42.17.138 RECORD OF AFFIDAVIT - NOTICE REP 1/15/2010
Rules 42.17.139 through 42.17.144 reserved
42.17.145 OLD FUND LIABILITY TAX REP 8/24/2001
42.17.146 DEFINITIONS REP 4/26/1996
42.17.147 WAGES - EXCEPTIONS REP 8/24/2001
42.17.148 EMPLOYER'S FAILURE TO WITHHOLD OLD FUND LIABILITY TAX REP 8/24/2001
42.17.149 INDIVIDUAL LIABILITY - OLD FUND LIABILITY TAX REP 8/24/2001
Subchapter 2
Withholding
42.17.201 NONRESIDENT DEFINED REP 4/26/1996
42.17.202 NONRESIDENT AD VALOREM TAXPAYER REP 2/12/1982
42.17.203 RECORDS TO BE KEPT BY EMPLOYER access file 3/12/2010
42.17.204 REMITTANCE OF TAX BY EMPLOYERS access file 9/24/2010
42.17.205 IDENTIFICATION OF EMPLOYEES REP 11/5/2004
42.17.206 WAGES REP 3/12/2010
42.17.207 RENTAL OF CAPITAL ASSETS - NOT WAGES REP 3/12/2010
42.17.208 EMPLOYEE EXPENSES - NOT WAGES REP 3/12/2010
42.17.209 JUROR FEES, INSURANCE PREMIUMS, ANNUITIES, DIRECTOR FEES - NOT WAGES REP 3/12/2010
42.17.210 DETERMINATION OF INDEPENDENT CONTRACTOR REP 3/12/2010
42.17.211 PAYMENTS SUBJECT TO WITHHOLDING -- AMOUNT TO BEWITHHELD REP 2/12/1982
42.17.212 WITHHOLDING AGENT REGISTRATION REP 2/12/1982
42.17.213 REPORT REQUIREMENTS REP 2/12/1982
42.17.214 TAXPAYER WITHHOLDING STATEMENT REP 2/12/1982
42.17.215 FORMS TO FILE AFTER TERMINATION OF PAYMENTS REP 2/12/1982
42.17.216 RELEASE OF WITHHOLDING AGENT REP 2/12/1982
42.17.217 CLOSING WITHHOLDING AGENT ACCOUNT REP 2/12/1982
42.17.218 EMPLOYER REGISTRATION access file 10/29/2016
42.17.219 FILINGS AND PAYMENTS DUE AFTER TERMINATION OF WAGE PAYMENTS REP 1/16/2015
42.17.220 CLOSING ACCOUNTS REP 11/5/2004
42.17.221 DUE DATE AND APPLICATION OF TAXES access file 3/12/2010
42.17.222 FILINGS AND PAYMENTS DUE IF EMPLOYER TRANSFERS OR DISCONTINUES BUSINESS access file 1/16/2015
42.17.223 DETERMINING EMPLOYEE STATUS access file 3/12/2010
42.17.224 STATUS OF CERTAIN PERSONAL ASSISTANTS REP 11/5/2004
Subchapter 3
Estimated Tax Payments
42.17.301 COMPUTATION OF ESTIMATED TAX REP 12/25/1992
42.17.302 AMENDED DECLARATION REP 12/25/1992
42.17.303 EXTENSION OF FILING TIME REP 12/25/1992
42.17.304 DETERMINATION OF TAX LIABILITY FOR PRECEDING TAX YEAR; DETERMINATION OF TAX PAID FOR CURRENT TAX YEAR access file 1/15/2010
42.17.305 ESTIMATED TAX AND PAYMENT OF INSTALLMENTS access file 12/21/2012
42.17.306 WRITTEN REQUEST FOR EXTENSION - PAYMENT OF ESTIMATED TAX access file 1/15/2010
42.17.307 AMENDMENTS OF PREVIOUS INSTALLMENTS REP 11/5/2004
42.17.308 DETERMINING ANNUALIZED INCOME access file 1/15/2010
42.17.309 ANNUALIZED PERIODS access file 1/15/2010
42.17.310 DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM JOINT TO SEPARATE access file 1/15/2010
42.17.311 DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM SEPARATE TO EITHER A JOINT RETURN OR MARRIED FILING SEPARATE access file 1/15/2010
42.17.312 ESTIMATED TAX PAYMENTS - DIVORCE access file 1/15/2010
42.17.313 PAYMENT OF ESTIMATED TAX - DECEDENT access file 1/15/2010
42.17.314 NONRESIDENTS AND PART-YEAR RESIDENTS access file 1/15/2010
42.17.315 WAIVER OF INTEREST ON ESTIMATED TAX UNDERPAYMENT access file 1/15/2010
42.17.316 TRUSTS, ESTATES, AND FIDUCIARY RETURNS REP 1/9/2016
42.17.317 ESTIMATED PAYMENTS FOR MARRIED TAXPAYERS FILING SEPARATE RETURNS access file 1/15/2010
Subchapter 4
Old Fund Liability Tax
42.17.401 OLD FUND LIABILITY TAX RATE REP 8/24/2001
42.17.402 ESTIMATED TAX, PENALTIES AND INTEREST ON OLD FUND LIABILITY TAX REP 8/24/2001
42.17.403 OLD FUND LIABILITY TAX INCOME REP 8/24/2001
Subchapter 5
Unemployment Insurance
42.17.501 EXPERIENCE-RATED EMPLOYERS TRANS 11/19/2004
42.17.502 STATE, LOCAL GOVERNMENT AND NON-PROFIT ORGANIZATIONS TRANS 11/19/2004
42.17.503 STATE AND LOCAL GOVERNMENTS TRANS 11/19/2004
42.17.504 RATES FOR NEW EMPLOYERS TRANS 11/19/2004
42.17.505 EXPERIENCE-RATING RECORD TRANSFER TRANS 11/19/2004
42.17.506 BENEFIT OVERPAYMENTS - CREDITING EMPLOYER ACCOUNTS REP 11/5/2004
42.17.507 POSTING NOTICE TO WORKERS TRANS 11/19/2004
42.17.508 OTHER PAYMENTS REP 11/5/2004
Rules 42.17.509 through 42.17.537 reserved
42.17.538 REPORTING OF WAGES IN EXCESS OF TAXABLE WAGE BASE REP 11/5/2004
42.17.539 DUE DATE OF TAXES FOR NEW EMPLOYERS REP 11/5/2004
Subchapter 6
Mineral Royalty Withholding
42.17.601 ADVANCE PAYMENTS AND FURTHER DISTRIBUTIONS access file 12/21/2012
42.17.602 CLAIMING THE CREDIT FOR TAX WITHHELD access file 1/16/2015
42.17.603 APPLICABLE THRESHOLDS - CHANGE OF OWNERSHIP - PUBLICLY TRADED PARTNERSHIPS - NONPROFIT ORGANIZATIONS - EXEMPT ROYALTY OWNERS access file 1/16/2015
42.17.604 REGISTRATION FOR WITHHOLDING access file 12/21/2012
42.17.605 FILING REQUIREMENTS access file 1/16/2015
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