{"data":{"id":"us-mt/39-51-1124","jurisdiction":"us-mt","citation":"39-51-1124","heading":"Procedure for election to make payments in lieu of contributions.","body":"(1) Any nonprofit organization defined in 39-51-1103, tribal unit, or governmental entity electing to become liable for payments in lieu of contributions shall file a written notice of its election with the department not later than 30 days immediately following the date of the determination of subjectivity to this chapter. This election must be for a period of not less than 2 years.\n(2) Any nonprofit organization defined in 39-51-1103, tribal unit, or governmental entity that has been paying contributions for at least 2 tax years may change to payments in lieu of contributions by filing a written notice to that effect with the department within 30 days before the beginning of the tax year for which the change is effective.","path":["TITLE 39. LABOR","CHAPTER 51. UNEMPLOYMENT INSURANCE","Part 11. Employer Contributions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0390/chapter_0510/part_0110/section_0240/0390-0510-0110-0240.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:54:35Z","sha256":"2db7d714b35cf42a47613a5a21bdd6027420a09342827ff7b21cb9b276e8fe6c","source_id":"us-mt","stale":false,"prev":"us-mt/39-51-1123","next":"us-mt/39-51-1125"},"notice":"GroundRules: Original legal text. Not legal advice."}