1. (1) Every employer required to pay unemployment insurance tax must register for an employer account number on a form provided by the department. A new employer who has acquired the business of another employer must not use the predecessor's identification number.

   1. (a) An employer is liable for reporting and paying unemployment insurance tax regardless of registration.
2. (2) Professional employer organizations licensed under Title 39, chapter 8, MCA, and temporary service contractors as defined in 39-71-116, MCA, must identify themselves when establishing an account.

Authorizing statute(s): 39-51-301 and 39-51-302, MCA

Implementing statute(s): 39-51-1101, MCA

History: NEW, 2004 MAR p. 2808, Eff. 11/19/04; TRANS and AMD, from 24.11.2005, 2024 MAR p. 1458, Eff. 7/1/24.