1. (1) The department waives the requirement of quarterly filings set forth in 39-8-207(2)(b), MCA for those PEOs who have:

   1. (a) submitted an affidavit from and are certified and in good standing with the Employer Services Assurance Corporation; or
   2. (b) submitted an affidavit demonstrating that they are a certified PEO, as defined at 26 U.S.C. 7705.

Authorizing statute(s): 39-8-207, MCA

Implementing statute(s): 39-8-207, MCA

History: NEW, 2026 MAR, Notice No. 2025-239, Eff. 1/10/26.