Montana Administrative Register Notice 42-2-990 No. 8   04/27/2018    
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                                  BEFORE THE DEPARTMENT OF REVENUE

                                               OF THE STATE OF MONTANA


In the matter of the amendment of ARM 42.17.114, 42.17.218, 42.17.602, 42.17.603, and 42.17.605 pertaining to withholding taxes








TO: All Concerned Persons


1. On February 23, 2018, the Department of Revenue published MAR Notice No. 42-2-990 pertaining to the public hearing on the proposed amendment of the above-stated rules at page 413 of the 2018 Montana Administrative Register, Issue Number 4. No oral or written comments were received.


2. The department amends ARM 42.17.114, 42.17.218, 42.17.603, and 42.17.605 as proposed.


3. The department amends ARM 42.17.602 as proposed, but with the punctuation revision shown below, new matter underlined:


42.17.602 CLAIMING THE CREDIT FOR TAX WITHHELD (1) and (1)(a) remain as proposed.

(b) Taxpayers, excluding pass-through entities, that receive a Montana Schedule K-1 from a pass-through entity, as defined in 15-30-2101, MCA, may claim a refundable credit for the amount shown as their share of the tax withheld from Montana net royalty. Taxpayers that claim such a credit must keep copies of the federal and Montana Schedule K-1(s) in their records.

(c) through (h) remain as proposed.



/s/ Laurie Logan                               /s/ Mike Kadas

Laurie Logan                                   Mike Kadas

Rule Reviewer                                 Director of Revenue



Certified to the Secretary of State April 17, 2018.


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