Rule 42.17.222 - FILINGS AND PAYMENTS DUE IF EMPLOYER TRANSFERS OR DISCONTINUES BUSINESS(1) An employer must file Form MW-3 with applicable federal Form W-2s and submit payment within 30 days after ceasing to be an employer, as defined in 15-30-2501, MCA, or ceasing activity. Ceasing activity includes, but is not limited to: (a) quits doing business; (b) sells or transfers the business, or the major portion of the business assets; or (2) If the report and payment are not received within 30 days, the accrued taxes are subject to penalty and interest as provided in 15-1-216, MCA.Mont. Admin. r. 42.17.222
AMD, 2015 MAR p. 27, Eff. 1/16/2015.15-30-2620, MCA; IMP: 15-1-216, 15-30-2501, 15-30-2504, 15-30-2505, 15-30-2506, 15-30-2507, 15-30-2509, MCA;