1. (1) An employer must file Form MW-3 with applicable federal Form W-2s and submit payment within 30 days after ceasing to be an employer, as defined in 15-30-2501, MCA, or ceasing activity. Ceasing activity includes, but is not limited to:

   1. (a) quits doing business;
   2. (b) sells or transfers the business, or the major portion of the business assets; or
   3. (c) becomes insolvent.
2. (2) If the report and payment are not received within 30 days, the accrued taxes are subject to penalty and interest as provided in 15-1-216, MCA.

Authorizing statute(s): 15-30-2620, MCA

Implementing statute(s): 15-1-216, 15-30-2501, 15-30-2504, 15-30-2505, 15-30-2506, 15-30-2507, 15-30-2509, MCA

History: Eff. 12/31/72; AMD, 1977 MAR p. 548, Eff. 9/24/77; AMD, 1988 MAR p. 2723, Eff. 1/1/89; TRANS from Dept. of Labor and Industry and AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 654, Eff. 3/12/10; AMD, 2015 MAR p. 27, Eff. 1/16/15.