ARM 24.40.1401

24.11.2005 ESTABLISHING AN EMPLOYER'S UNEMPLOYMENT INSURANCE ACCOUNT (1) Every employer required to pay unemployment insurance tax must register for an employer account number on a form provided by the department. A new employer who has acquired the business of another employer must not use the predecessor's identification number. Application for an employer account number is to be sent to the Unemployment Insurance Division, P.O. Box 6339, Helena, Montana 59604-6339. (2) Failure to properly register does not relieve an employer from reporting and remitting unemployment insurance tax.