Rule 42.17.218 - EMPLOYER REGISTRATION(1) Every employer required to withhold Montana income tax must register for a Montana tax identification number on Form GenReg, Montana Department of Revenue Business Registration, which is provided by the department. A new employer who has acquired the business of another employer must not use the predecessor's identification number. The form can be submitted online through the department's website or by mailing it to the address listed on the form.(2) Registration is not considered complete unless:(a) the federal employer identification number appears on the registration; and(b) all applicable social security numbers of the owners, partners, corporate officers, or other principals appear on the registration.(3) Failure to register does not relieve an employer from withholding, reporting, and remitting state income tax.Mont. Admin. r. 42.17.218
Eff. 12/31/72; AMD, 1982 MAR p. 296, Eff. 2/12/82; AMD, 1991 MAR p. 1146, Eff. 7/12/91; AMD, 1992 MAR p. 2558, Eff. 11/26/92; AMD, 1993 MAR p. 3045, Eff. 12/24/93; AMD, 1996 MAR p. 1169, Eff. 4/26/96; TRANS from ARM 42.17.112and 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; AMD, 2016 MAR p. 1974, Eff. 10/29/2016; AMD, 2018 MAR p. 853, Eff. 4/28/2018; AMD, 2024 MAR p. 2324, Eff. 9/21/2024AUTH: 15-30-2620, MCA; IMP: 15-30-2503, 15-30-2509, MCA