Skip to main content
Find a Lawyer

Montana Title 15. Taxation § 15-30-2509. Violations by employer --penalties, interest, remedies, and waivers --rulemaking

Current as of January 01, 2024 | Updated by Findlaw Staff

(1) The department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding taxes.

(2) In addition to the penalties imposed by 15-1-216, the failure of an employer to furnish a wage and tax statement, as required by 15-30-2507(1), subjects the employer to a penalty of $50 for each failure, with a minimum of $250.

(a) If the department has not previously imposed a penalty authorized by this section on the employer, the penalty must be waived if the wage and tax statement is furnished within 30 days of the department's notice that the statement is delinquent.

(b) If the department has previously imposed a penalty authorized by this section on the employer, the penalty may only be waived if the employer:

(i) submits the wage and tax statement within 15 calendar days of the due date of the wage and tax statement; or

(ii) demonstrates there is reasonable cause for the failure to furnish the required wage and tax statement.

(c) Penalties imposed by the department for failing to timely file a wage and tax statement occurring before May 22, 2023, are not relevant when making a determination under subsections (2)(a) and (2)(b).

(d) The department is authorized to adopt rules to administer and enforce the provisions of this section.

(3) All remedies available to the state for the administration, enforcement, and collection of income taxes are available and apply to the tax required to be deducted and withheld under the provisions of 15-30-2501 through 15-30-2508 unless otherwise specifically provided for in this part.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Montana Title 15. Taxation § 15-30-2509. Violations by employer --penalties, interest, remedies, and waivers --rulemaking - last updated January 01, 2024 | https://codes.findlaw.com/mt/title-15-taxation/mt-st-15-30-2509/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard