§ 15-30-2501 Definitions
§ 15-30-2502 Withholding of tax from wages
§ 15-30-2503 Employer liable for withholding taxes and statements
§ 15-30-2504 Schedules for remitting income withholding taxes — records
§ 15-30-2505 Amount withheld considered as tax collected
§ 15-30-2506 Annual withholding statement
§ 15-30-2507 Annual statement by employer
§ 15-30-2508 Withheld taxes held in trust for state
§ 15-30-2509 Violations by employer — penalties, interest, remedies, and waivers — rulemaking
§ 15-30-2510 Remitting withholding taxes electronically — employer option — timely remittance
§ 15-30-2511 Voluntary state withholding from federal annuity — agreement with federal government
§ 15-30-2512 Estimated tax — payment — exceptions — interest
§ 15-30-2513 Withholding from compensation — exception
§ 15-30-2521 Policy and purpose
§ 15-30-2522 Withholding of lottery winnings
§ 15-30-2523 Determination of employer status
§ 15-30-2531 Credits and refunds — period of limitations
§ 15-30-2536 Short title
§ 15-30-2537 Definitions
§ 15-30-2538 Withholding required on mineral royalty payments
§ 15-30-2539 Withholding — no application under certain conditions
§ 15-30-2540 Remitter liable for withholding taxes and statements — liability mitigation — sufficiency of mailing address
§ 15-30-2541 Royalty withholding tax remittance schedule — alternative schedules and methods — records
§ 15-30-2542 Amount of royalty payment withheld considered taxes collected
§ 15-30-2543 Annual withholding statement to royalty owner
§ 15-30-2544 Remitter to furnish annual statement to department
§ 15-30-2545 Withheld taxes held in trust for state
§ 15-30-2546 Violations by remitter — penalties — interest — remedies — waivers — rulemaking
§ 15-30-2547 Rulemaking authority
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Terms Used In Montana Code > Title 15 > Chapter 30 > Part 25 - Estimated Tax and Withholding

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201