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42.17.222    DEMAND OF PAYMENT OR REPORTS IF EMPLOYER TRANSFERS OR DISCONTINUES BUSINESS

(1) The department may demand that an employer file a MW3 annual reconciliation report and submit payment within 30 days after ceasing activity. "Ceasing activity" includes, but is not limited to:

(a) quits doing business;

(b) sells or transfers the business, or the major portion of the business assets; or

(c) becomes insolvent.

(2) If the report and payment are not received within 30 days, the accrued taxes are subject to penalty and interest as provided in 15-1-216 , MCA.

History: Sec. 15-30-305, MCA; IMP, Sec. 15-1-216, and 15-30-204, MCA; Eff. 12/31/72; AMD, 1977 MAR p. 548, Eff. 9/24/77; AMD, 1988 MAR p. 2723, Eff. 1/1/89; 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.

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