§ 39-51-1301 Penalty and interest on past-due reports and payments
§ 39-51-1302 Summary or jeopardy assessment of unpaid taxes
§ 39-51-1303 Collection of unpaid taxes
§ 39-51-1304 Lien for payment of unpaid taxes — levy and execution
§ 39-51-1305 Priority of payment of taxes due under legal dissolutions or distributions
§ 39-51-1306 Reciprocity with other states for collection of unpaid taxes
§ 39-51-1307 Collection of unpaid taxes, penalties, and interest by offset

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Terms Used In Montana Code > Title 39 > Chapter 51 > Part 13 - Unpaid Contributions

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affidavit: means a sworn written declaration made before an officer authorized to administer oaths or an unsworn written declaration made under penalty of perjury as provided in 1-6-105. See Montana Code 1-1-203
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Benefits: means the money payments payable to an individual, as provided in this chapter, with respect to the individual's unemployment. See Montana Code 39-51-201
  • Contributions: means the money payments to the state unemployment insurance fund required by this chapter but does not include assessments under 39-51-404. See Montana Code 39-51-201
  • Department: means the department of labor and industry provided for in Title 2, chapter 15, part 17. See Montana Code 39-51-201
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fund: means the unemployment insurance fund established by this chapter to which all contributions and payments in lieu of contributions must be paid and from which all benefits provided under this chapter must be paid. See Montana Code 39-51-201
  • Grantor: The person who establishes a trust and places property into it.
  • 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.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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
  • Personal property: All property that is not real property.
  • Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
  • State: includes , in addition to the states of the United States of America, the District of Columbia, Puerto Rico, the Virgin Islands, and Canada. See Montana Code 39-51-201
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Taxes: means contributions and assessments required under this chapter but does not include penalties or interest for past-due or unpaid contributions or assessments. See Montana Code 39-51-201
  • Writing: includes printing. See Montana Code 1-1-203