Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.40 - UNEMPLOYMENT INSURANCE
Subchapter 24.40.14 - NEW
Rule 24.40.1405 - CLOSING AN EMPLOYER ACCOUNT
Universal Citation: MT Admin Rules 24.40.1405
Current through Register Vol. 18, September 20, 2024
(1) An employer that ceases all employment and reports no wages to the department for eight consecutive calendar quarters is removed from the department's record of active employers.
(2) An employer that has notified the department it has ceased to employ is removed from the department's record of active employers.
(3) The quarterly report and payment for the final quarter wages as were paid must be filed with the department within 30 days if the employer:
(a) quits doing
business;
(b) sells or transfers
the business, or the major portion of the business assets; or
(c) becomes insolvent.
AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-204, 39-51-603, 39-51-1101, 39-51-1102, 39-51-1103, MCA
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
