Rule 42.15.902 - FIRST-TIME HOME BUYER ACCOUNT ADMINISTRATOR REGISTRATION(1) Every account administrator, except a self-administered account holder, is required to register with the department.(2) The registration does not need to be in a specific format but it must contain the following information: (a) the name, address, identification number of the entity, and the names of the owners or officers for a business; or(b) the name, address, and social security number for a sole proprietorship or partnership.(3) The account administrator number will be: (a) the federal employer identification number for a business; and(b) the social security number of the owner for a sole proprietor or partnership.(4) Nonregistration does not relieve an account administrator from being responsible for reporting, withholding, and remitting penalties.Mont. Admin. r. 42.15.902
NEW, 2004 MAR p. 1033, Eff. 4/23/04; AMD, 2013 MAR p. 178, Eff. 2/1/13.15-1-201, MCA; IMP, 15-63-102, 15-63-204, MCA;