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68th Legislature 2023 SB 303.1
1 SENATE BILL NO. 303
2 INTRODUCED BY G. HERTZ
3
4 A BILL FOR AN ACT ENTITLED: “AN ACT INCREASING THE PENALTIES FOR NONCOMPLIANCE WITH
5 TAX WITHHOLDING REPORTING REQUIREMENTS; PROVIDING RULEMAKING AUTHORITY; AMENDING
6 SECTIONS 15-30-2509 AND 15-30-2546, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE.”
7
8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
9
10 Section 1. Section 15-30-2509, MCA, is amended to read:
11 "15-30-2509. Violations by employer -- penalties, interest, and remedies -- rulemaking. (1) The
12 department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding
13 taxes.
14 (2) In addition to the penalties imposed by 15-1-216, the failure of an employer to furnish a wage
15 and tax statement, as required by 15-30-2507(1), subjects the employer to a penalty of $5 $50 for each failure,
16 with a minimum of $50 $1,000 if the employer furnishes the required wage and tax statement more than 30
17 calendar days after the due date of the wage and tax statement.
18 (a) The department may waive any penalty imposed under this subsection (2) if the employer
19 demonstrates there is reasonable cause for the failure to furnish the required wage and tax statement.
20 (b) The department is authorized to adopt rules to administer and enforce the provisions of this
21 section.
22 (3) All remedies available to the state for the administration, enforcement, and collection of income
23 taxes are available and apply to the tax required to be deducted and withheld under the provisions of 15-30-
24 2501 through 15-30-2508 unless otherwise specifically provided for in this part."
25
26 Section 2. Section 15-30-2546, MCA, is amended to read:
27 "15-30-2546. Violations by remitter -- penalties -- interest -- remedies -- rulemaking. (1) The
28 department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding
-1- Authorized Print Version – SB 303
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68th Legislature 2023 SB 303.1
1 taxes.
2 (2) A In addition to the penalties imposed by 15-1-216, a remitter that purposely fails to furnish the
3 royalty and tax statement required by 15-30-2544 is subject to a penalty of $50 $150 for each failure, with a
4 minimum of $1,000 $3,000 if the remitter furnishes the required royalty and tax statement more than 30
5 calendar days after the due date of the royalty and tax statement. The penalties imposed by this subsection are
6 in addition to the penalties imposed by 15-1-216.
7 (a) The department may waive any penalty imposed under this subsection (2) if the remitter
8 demonstrates there is reasonable cause for the failure to furnish the required royalty and tax statement.
9 (b) The department is authorized to adopt rules to administer and enforce the provisions of this
10 section.
11 (3) All remedies available to the state for the administration, enforcement, and collection of income
12 taxes are available and apply to the tax required to be deducted and withheld under the provisions of 15-30-
13 2536 through 15-30-2547 unless otherwise specifically provided for in this part."
14
15 NEW SECTION. Section 3. Effective date. [This act] is effective on passage and approval.
16 - END -
-2- Authorized Print Version – SB 303


Statutes affected:
SB0303_1.pdf: 15-30-2509, 15-30-2546
SB0303_2.pdf: 15-30-2509, 15-30-2546
SB0303_3.pdf: 15-30-2509, 15-30-2546
Amended: 15-30-2509, 15-30-2546
Introduced: 15-30-2509, 15-30-2546