42.17.223 : DETERMINING EMPLOYEE STATUS - Administrative Rules of the State of Montana

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	Rule: 42.17.223	Prev Up Next
	Rule Title: DETERMINING EMPLOYEE STATUS

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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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42.17.223 DETERMINING EMPLOYEE STATUS

(1) It is the intent of the department that any determination of a worker's status as an employee for withholding tax purposes be consistent with the determination of the same person's status under the Department of Labor and Industry or the Workers' Compensation Act.

History: 15-30-2620, MCA; IMP, 15-30-2523, MCA; NEW, 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, 15-30-2523, MCA; NEW, 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: Sec. 15-30-305, MCA; IMP, Sec. 15-30-248, MCA; NEW, 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.