ARM 24.40.1605. REPORTING OF WAGES IN EXCESS OF TAXABLE WAGE BASE FOR CERTAIN EMPLOYERS

(1) The provisions of this rule apply only to those employers which: (a) are not governmental entities; and (b) are classified as experience rated pursuant to 39-51-1217, MCA. (2) A successor employer, as described in 39-51-1219, MCA, may use the amount of wages paid by the predecessor to determine the successor employer's taxable wages. If a successor does not acquire a portion or all of the experience-rating record of a predecessor, the successor cannot use the amount of wages paid by the predecessor to determine the successor employer's taxable wages. (3) Only wages reported to the Montana unemployment insurance program may be used to calculate an employee's taxable wage in Montana.