Administrative Rules of Montana
Department 24 - LABOR AND INDUSTRY
Chapter 24.40 - UNEMPLOYMENT INSURANCE
Subchapter 24.40.16 - NEW
Rule 24.40.1611 - DUE DATE AND APPLICATION OF TAXES
Universal Citation: MT Admin Rules 24.40.1611
Current through Register Vol. 18, September 20, 2024
(1) Payments are applied to unemployment insurance liabilities as provided in the following order unless bankruptcy proceedings or the department have determined otherwise:
(a) contributions;
(b) special administrative assessment under
39-51-404(3),
MCA;
(c) special administrative
assessment under
39-51-404(5),
MCA;
(d) penalties assessed under
39-51-1301, MCA, for failure to
file reports or make payments in a timely manner;
(e) interest; and then
(f) miscellaneous penalties.
(2) Payments submitted with quarterly reports or payment transmittal forms are applied to that quarter and any overpayment is applied to amounts due in other quarters, beginning with the oldest quarter. Any remaining overpayment may only be applied to future unemployment insurance tax obligations or refunded to the employer.
(a) The employer may request that payments be
applied to a more recent quarter.
AUTH: 39-51-301, 39-51-302, MCA; IMP: 39-51-1103, 39-51-1110, MCA
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