42.17.113    PAYMENTS

(1) Failure to pay withheld amounts within the time provided, and the use thereof by the employer in forwarding its own business, is considered to be an illegal conversion of trust money. The employer will not regard withheld wages as being equivalent to its own personal income tax indebtedness. Penalties provided in 15-1-216 and 15-30-2641, MCA, apply to any violation of the requirement to collect, truthfully account for, and pay amounts required to be deducted from employee wages.

(2) If an employer's payment requirement of withholding tax for state purposes conflicts with the federal tax deposit requirements, the employer may elect to remit according to the federal schedule. The employer must provide the department with a copy of its federal notification.

(3) Once an employer becomes subject to withholding tax as provided in 15-30-2501, MCA, the employer must continue to withhold, and report, income tax from the employees' wages for all subsequent calendar years.

History: 15-30-2620, MCA; IMP, 15-1-208, 15-30-2504, 15-30-2510, 15-30-2641, MCA; Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1987 MAR p. 329, Eff. 3/27/87; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; AMD, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.