Rule 42.2.402 - TAX CERTIFICATES - REQUIREMENTS(1) A tax certificate is a document a person or an entity can request from the department for the purpose of fulfilling the requirements of 15-31-524, 15-31-552, 16-4-401, 16-12-203, 35-6-201, 35-8-912, 35-8-1010, 35-14-1422, 35-14-1507, or 35-14-1509, MCA, or for the purpose of showing that the entity is in good standing with the department. A person or entity may request a tax certificate by filing an application on the department's online transaction portal, or by completing a paper form.(2) In most situations, the department may issue a tax certificate only after a person or entity files all required tax returns and reports and pays all taxes, including interest and penalties that are owed, if any. If the tax certificate is intended to address a reinstatement from a dissolution under 35-8-209 or 35-14-1420, MCA, or the dissolution or withdrawal of a foreign entity, the department may issue a certificate only after the person or entity files all required tax returns and pays all taxes imposed under Title 15, MCA.(3) The department may issue a tax certificate if, at the time of applying, the person or entity is enrolled in a payment plan or other agreement, such as a settlement agreement, with the department and they have not defaulted on that payment plan or other agreement.(4) The department will not process a tax certificate request unless the application contains the person or entity's name, mailing address, and federal employer identification number (FEIN). If the entity is a single member LLC that has no employees and does not have an FEIN, the LLC shall use its owner's social security number (SSN). If the entity is a C corporation requesting a tax certificate under 15-31-552, 35-14-1507, or 35-14-1509, MCA, it must provide the additional documents and information described in ARM 42.23.313.(5) For wage withholding purposes, a single member LLC that has not elected to be taxed as a corporation and its owner are considered to be the same employer. The department will not issue a tax certificate to the single member LLC unless all withholding taxes have been paid by the single member LLC and the owner.(6) A tax certificate issued by the department expires six months from the date of its issuance.NEW, 2011 MAR p. 2543, Eff. 11/11/11; AMD, 2024 MAR p. 2325, Eff. 9/21/2024AUTH: 15-1-201, MCA; IMP: 15-31-524, 15-31-552, 35-1-944, 35-1-1037, 35-6-201, 35-8-912, 35-8-1010, MCA