Mont. Admin. r. 24.40.1503

Current through Register Vol. 23, December 6, 2024
Rule 24.40.1503 - EXPERIENCE-RATED EMPLOYERS
(1) On or before April 1 of each year, the department sends rate notices to employers.
(2) Eligible employers and deficit employers who do not have delinquent accounts are sent a rate notice with the information used to calculate the applicable contribution rate.
(3) New employers who do not have delinquent accounts are sent a rate notice with the tax rates for the current year.
(4) If all past due reports, taxes, penalties and interest are satisfied within 30 days of the sending of the rate notice, the employer's deficit, eligible, or new computed contribution rate is reinstated. The department will send the employer a revised contribution rate notice.

Mont. Admin. r. 24.40.1503

Transfer from 24.11.2201, 2024 MAR p. 1458, Eff. 7/1/2024.

AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-301, 39-51-404, 39-51-1103, 39-51-1121, 39-51-1123, 39-51-1213, MCA