Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.9 - First-time Home Buyer Deductions
Rule 42.15.902 - FIRST-TIME HOME BUYER ACCOUNT ADMINISTRATOR REGISTRATION
Universal Citation: MT Admin Rules 42.15.902
Current through Register Vol. 18, September 20, 2024
(1) Every account administrator, except a self-administered account holder, is required to register with the department.
(2) The registration does not need to be in a specific format but it must contain the following information:
(a) the name, address,
identification number of the entity, and the names of the owners or officers
for a business; or
(b) the name,
address, and social security number for a sole proprietorship or
partnership.
(3) The account administrator number will be:
(a) the
federal employer identification number for a business; and
(b) the social security number of the owner
for a sole proprietor or partnership.
(4) Nonregistration does not relieve an account administrator from being responsible for reporting, withholding, and remitting penalties.
15-1-201, MCA; IMP, 15-63-102, 15-63-204, MCA;
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