(1) If 1% of the gross receipts is not withheld by the contracting governmental agency or awarding contractor, the contractor must make payment of such amounts to the department within 30 days after the date on which the contractor receives each increment of payment for work performed by the contractor. Payment by the contractor must be accompanied by a completed gross receipts withholding report (form PC-2) .
(2) In the case where the state of Montana, counties, cities, or any agencies and awarding contractors thereof, fail to withhold the gross receipts fees, the contractor must pay 1% of the gross receipts received by the contractor.
(3) In all cases where the federal government or any agency is the sole governmental agency awarding the contract, payment must be made by the contractor to the department in an amount equal to 1% of the gross receipts received by the contractor as payment for work performed by the contractor. The payment of such amount to the department is the duty of the contractor without any specific request or notice, relative to a particular payment, that such payment must be made to the department.