Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.11 - UNEMPLOYMENT INSURANCE DIVISION
Subchapter 24.11.20 - Employers
Rule 24.11.2007 - EMPLOYER ENTITY FORMS
Current through Register Vol. 6, March 22, 2024
(1) An employer must identify the type of legal entity under which it operates.
(2) Legal entity forms include, but are not necessarily limited to a:
(3) An employer that attempts to form or operate as an entity other than a sole proprietorship will not be treated as such until the employer complies with Montana law regarding creation and/or maintenance of that entity form. As an example, if two individuals intend to form a limited liability company but fail to properly do so, the individuals will be treated as partners for unemployment insurance purposes. In general, two or more individuals owning a business and functioning as an employer are deemed to be in a partnership and have joint and several liability for unpaid unemployment insurance contributions.
(4) An employer that changes its legal entity form must promptly report to the department the date of the change and identify its new entity form.
(5) The department may require an employer to document its legal entity form.
39-51-301 and 39-51-302, MCA; IMP, 39-51-201 and 39-51-603, MCA;