(1) Withholding taxes are due as provided in 15-30-204 , 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 coupons are applied to the period noted on the coupon. If an employer pays more than the amount owed for withholding tax on the payment coupon, 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.