ARM 24.40.1403. EMPLOYER ENTITY TYPES

(1) An employer must identify the type of legal entity under which it operates. (2) An employer that attempts to form or operate as an entity other than a sole proprietorship will not be treated as such until the employer complies with Montana law regarding creation and/or maintenance of that entity type. (3) An employer that changes its legal entity type must promptly report to the department the date of the change and identify its new entity type.