(1) The following must be filed with the department within 30 days of ceasing to be an employer as defined in 15-30-201 , MCA:
(a) the payment coupon with remittance for the final payroll period in whichwages were paid;
(b) the MW3 with the W-2 form, reporting individual employee's wages and taxes withheld during the year to the date of termination of wage payments; and
(c) annual filers must file the final MW3/AR with the W-2 form, reporting individual employee's wages and taxes withheld during the year to the date of termination of wage payments.