(1) The following must be filed with the department within 30 days of ceasing to be an employer as defined in 15-30-2501, MCA:

(a) the payment voucher with remittance for the final payroll period in which wages were paid;

(b) the MW-3 with the W-2, reporting individual employee's wages and taxes withheld during the year to the date of termination of wage payments; and

(c) annual filers must file the final MW-3 with the W-2, reporting individual employee's wages and taxes withheld during the year to the date of termination of wage payments.