42.17.204    REMITTANCE OF TAX BY EMPLOYERS

(1) The remittance schedule is established annually by the department pursuant to 15-30-2504, MCA. On or before November 1 of each year, the department shall notify the employers of the employers' remittance schedules for the following calendar year based upon the department's review of the preceding lookback period. The lookback letter will not be sent to employers whose remittance frequency for the next calendar year remains the same.

(2) Every employer must report information to the department on an approved payment voucher or upon alternative remittance methods in conjunction with the department's electronic remittance program. The department may request any information from the employer necessary for the collection of the tax.

(3) All employers must complete and return this payment voucher even if the employer did not pay any wages or withhold from employees during the pay period.

(4) Wages become subject to tax when they are actually or constructively paid. Wages must be reported in the period in which they are actually or constructively paid. Wages are constructively paid if they are credited to the employee's account and set apart for an employee so that they may be withdrawn at the employee's discretion.

(5) If a due date falls on a weekend or holiday, the next business day becomes the due date for which the payment voucher must be remitted.

History: 15-30-2620, MCA; IMP, 15-30-2504, MCA; NEW, 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; AMD, 2010 MAR p. 2230, Eff. 9/24/10.