(1) It is the intent of the department that any determination of a worker's status as an employee for withholding tax purposes be consistent with the determination of the same person's status under the Department of Labor and Industry or the Workers' Compensation Act.

History: 15-30-2620, MCA; IMP, 15-30-2523, MCA; NEW, 1995 MAR p. 1950, Eff. 10/1/95; 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.