ARM 24.11.2001
ARM 24.11.2001. DEFINITIONS
Cite as Mont. Admin. R. 24.11.2001
For purposes of subchapters 20, 22, 24, 25, 27, and 28, the following definitions apply:
(1) "Employer" has the same meaning as "employing unit" as defined in 39-51-201 , MCA.
(2) "Tax" means contributions and assessments required under Title 39, chapter 51, MCA, but does not include penalties or interest for past-due or unpaid contributions or assessments.