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Rule Title: MEDICAL CARE SAVINGS ACCOUNT ADMINISTRATOR REGISTRATION
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Medical Care Savings Accounts
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.601    MEDICAL CARE SAVINGS ACCOUNT ADMINISTRATOR REGISTRATION

(1) Every account administrator except a self-administered account holder is required to register on a form provided by the department.

(2) The registration form must contain:

(a) the name, address, identification number of the entity and the names of the owners or officers for a business; or

(b) the name, address, and social security number for a sole proprietorship or partnership.

(3) The account administrator number will be:

(a) the federal employer identification number for a business; and

(b) the social security number of the owner for a sole proprietor or partnership.

(4) Nonregistration does not relieve an account administrator from being responsible for reporting, withholding, and the remitting of penalties.

(5) Each registered account administrator may be assigned an identification number by the department.

(6) Nothing in these rules should be construed as to exempt an account administrator from the applicable requirements of Title 33, MCA.

 

History: 15-1-201, 15-30-2620, MCA; IMP, 15-61-204, MCA; NEW, 1996 MAR p. 1162, Eff. 4/26/96; AMD, 1998 MAR p. 1015, Eff. 4/17/98; AMD, 2004 MAR p. 1974, Eff. 8/20/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2018 MAR p. 851, Eff. 4/28/18.


 

 
MAR Notices Effective From Effective To History Notes
42-2-989 4/28/2018 Current History: 15-1-201, 15-30-2620, MCA; IMP, 15-61-204, MCA; NEW, 1996 MAR p. 1162, Eff. 4/26/96; AMD, 1998 MAR p. 1015, Eff. 4/17/98; AMD, 2004 MAR p. 1974, Eff. 8/20/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2018 MAR p. 851, Eff. 4/28/18.
42-2-820 4/30/2010 4/28/2018 History: 15-30-2620, MCA; IMP, 15-61-204, MCA; NEW, 1996 MAR p. 1162, Eff. 4/26/96; AMD, 1998 MAR p. 1015, Eff. 4/17/98; AMD, 2004 MAR p. 1974, Eff. 8/20/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.
8/20/2004 4/30/2010 History: 15-30-305, MCA; IMP, 15-61-204, MCA; NEW, 1996 MAR p. 1162, Eff. 4/26/96; AMD, 1998 MAR p. 1015, Eff. 4/17/98; AMD, 2004 MAR p. 1974, Eff. 8/20/04.
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