ARM 24.38.107
ARM 24.38.107. QUARTERLY FILINGS
Cite as Mont. Admin. R. 24.38.107
(1) The department waives the requirement of quarterly filings set forth in 39-8-207(2)(b), MCA for those PEOs who have:
(a) submitted an affidavit from and are certified and in good standing with the Employer Services Assurance Corporation; or
(b) submitted an affidavit demonstrating that they are a certified PEO, as defined at 26 U.S.C. 7705.