42.17.221 : DUE DATE AND APPLICATION OF TAXES - Administrative Rules of the State of Montana

42.17.221 DUE DATE AND APPLICATION OF TAXES

(1) Withholding taxes are due as provided in 15-30-2504, 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 vouchers are applied to the period noted on the payment vouchers. If an employer pays more than the amount owed for withholding tax on the payment vouchers, 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.

History: 15-30-2620, MCA; IMP, 15-1-216, 15-1-708, 15-30-2641, MCA; Eff. 12/31/72; AMD, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 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

11/5/2004

3/12/2010

History: 15-30-305, MCA; IMP, 15-1-216, 15-1-708, and 15-30-321, MCA; Eff. 12/31/72; AMD, 1988 MAR p. 2723, Eff. 1/1/89; AMD, 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.