Mont. Code Ann. § 15-30-2510
Remitting withholding taxes electronically -- employer option -- timely remittance
En. Sec. 1, Ch. 572, L. 1995; amd. Sec. 3, Ch. 184, L. 1999; amd. Sec. 7, Ch. 67, L. 2005; Sec. 15-30-210, MCA 2007; redes. 15-30-2510 by Sec. 1, Ch. 147, L. 2009.
- (1) Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.
- (2) An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.
- (3) If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.
History: En. Sec. 1, Ch. 572, L. 1995; amd. Sec. 3, Ch. 184, L. 1999; amd. Sec. 7, Ch. 67, L. 2005; Sec. 15-30-210, MCA 2007; redes. 15-30-2510 by Sec. 1, Ch. 147, L. 2009.