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Rule Title: DUE DATE AND APPLICATION OF TAXES
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Department: REVENUE
Chapter: WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter: Withholding
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.17.221    DUE DATE AND APPLICATION OF TAXES

(1) Withholding taxes are due as provided in 15-30-2504, MCA.

(2) Payments are applied to tax liabilities as provided in ARM 42.2.501, unless bankruptcy proceedings or the department has determined otherwise.

(3) Payments submitted with payment vouchers are applied to the period noted on the payment vouchers. If an employer pays more than the amount owed for withholding tax on the payment vouchers, the withholding overpayment is applied to other amounts due as provided in (2). The employer may request that payments be applied to a more recent period.

History: 15-30-2620, MCA; IMP, 15-1-216, 15-1-708, 15-30-2641, MCA; Eff. 12/31/72; AMD, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 1995 MAR p. 1950, Eff. 10/1/95; 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; AMD, 2010 MAR p. 654, Eff. 3/12/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-818 3/12/2010 Current History: 15-30-2620, MCA; IMP, 15-1-216, 15-1-708, 15-30-2641, MCA; Eff. 12/31/72; AMD, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 1995 MAR p. 1950, Eff. 10/1/95; 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; AMD, 2010 MAR p. 654, Eff. 3/12/10.
11/5/2004 3/12/2010 History: 15-30-305, MCA; IMP, 15-1-216, 15-1-708, and 15-30-321, MCA; Eff. 12/31/72; AMD, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 1995 MAR p. 1950, Eff. 10/1/95; 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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