(1) Every employer required to withhold Montana income tax must register for a Montana tax identification number on Form GenReg, Montana Department of Revenue Business Registration, which is provided by the department. A new employer who has acquired the business of another employer must not use the predecessor's identification number. Application for a Montana tax identification number shall be sent to:
Department of Revenue
P.O. Box 5805
Helena, Montana 59604-5805.
(2) Registration is not considered complete unless:
(a) the federal employer identification number appears on the registration; and
(b) all applicable social security numbers of the owners, partners, corporate officers, or other principals appear on the registration.
(3) Failure to register does not relieve an employer from withholding, reporting and remitting state income tax.