ARM 42.17.101. DEFINITIONS

The following terms pertain to this chapter: (1) "Employer's agent" with regard to state withholding means a third party that bears no insurance risk and is reimbursed on a cost-plus-fee basis for payment of sick pay and similar amounts. (2) "Individual" means a worker who renders service in the course of an occupation. (3) "Reporting forms" includes, but is not limited to: (a) M1 - payment coupon; (b) MW3 - state income tax withholding reconciliation and transmittal document (W-2) ; and (c) W-2 - wage and tax statement. (4) "Sole proprietor," as used in 15-30-256 , MCA, includes the individual owner of a single-member limited liability company that is disregarded for income tax purposes and may include a husband and wife partnership for the purpose of withholding.