{"data":{"id":"us-mt/15-30-2510","jurisdiction":"us-mt","citation":"15-30-2510","heading":"Remitting withholding taxes electronically -- employer option -- timely remittance.","body":"(1) Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.\n(2) An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.\n(3) If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 25. Estimated Tax and Withholding"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0250/section_0100/0150-0300-0250-0100.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:18Z","sha256":"d81e0931542944e2259bca27b40e5f914e0cc5d07f15ee8c0bc04a05b4b85dbc","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2509","next":"us-mt/15-30-2511"},"notice":"GroundRules: Original legal text. Not legal advice."}