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42.17.219    FILINGS AND PAYMENTS DUE AFTER TERMINATION OF WAGE PAYMENTS

(1) The following must be filed with the department within 30 days of ceasing to be an employer as defined in 15-30-2501, MCA:

(a) the payment voucher with remittance for the final payroll period in which wages were paid;

(b) the MW-3 with the W-2, 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 MW-3 with the W-2, reporting individual employee's wages and taxes withheld during the year to the date of termination of wage payments.

History: 15-30-2620, MCA; IMP, 15-30-2501, 15-30-2504, 15-30-2505, 15-30-2606, 15-30-2507, 15-30-2509, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1984 MAR p. 2032, Eff. 12/28/84; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; TRANS from ARM 42.17.118 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.

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