Estimated Tax and Withholding

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Individual Income Tax
  5. Estimated Tax and Withholding

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Section
15-30-2501

Definitions

Section
15-30-2502

Withholding of tax from wages

Section
15-30-2503

Employer liable for withholding taxes and statements

Section
15-30-2504

Schedules for remitting income withholding taxes -- records

Section
15-30-2505

Amount withheld considered as tax collected

Section
15-30-2506

Annual withholding statement

Section
15-30-2507

Annual statement by employer

Section
15-30-2508

Withheld taxes held in trust for state

Section
15-30-2509

Violations by employer -- penalties, interest, and remedies

Section
15-30-2510

Remitting withholding taxes electronically -- employer option -- timely remittance

Section
15-30-2511

Voluntary state withholding from federal annuity -- agreement with federal government

Section
15-30-2512

Estimated tax -- payment -- exceptions -- interest

Section
15-30-2513. through 15-30-2520

reserved

Section
15-30-2521

Policy and purpose

Section
15-30-2522

Withholding of lottery winnings

Section
15-30-2523

Determination of employer status

Section
15-30-2524. through 15-30-2530

reserved

Section
15-30-2531

Credits and refunds -- period of limitations

Section
15-30-2532. through 15-30-2535

reserved

Section
15-30-2536

Short title

Section
15-30-2537

Definitions

Section
15-30-2538

Withholding required on mineral royalty payments

Section
15-30-2539

Withholding -- no application under certain conditions

Section
15-30-2540

Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address

Section
15-30-2541

Royalty withholding tax remittance schedule -- alternative schedules and methods -- records

Section
15-30-2542

Amount of royalty payment withheld considered taxes collected

Section
15-30-2543

Annual withholding statement to royalty owner

Section
15-30-2544

Remitter to furnish annual statement to department

Section
15-30-2545

Withheld taxes held in trust for state

Section
15-30-2546

Violations by remitter -- penalties -- interest -- remedies

Section
15-30-2547

Rulemaking authority