Section 15-30-2502 - Withholding of tax from wages(1) Except as provided in 15-30-2513, each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department.(2) An employer who maintains two or more separate establishments within this state is considered to be a single employer for the purposes of this part.(3) A disregarded entity and its owner are considered to be a single employer for the purposes of this part.Amended by Laws 2023, Ch. 563,Sec. 4, eff. 1/1/2024, and applicable to income tax years beginning after December 31, 2023.En. Sec. 2, Ch. 246, L. 1955; amd. Sec. 3, Ch. 227, L. 1957; amd. Sec. 186, Ch. 516, L. 1973; R.C.M. 1947, 84-4943; amd. Sec. 2, Ch. 128, L. 1983; amd. Sec. 2, Ch. 254, L. 1995; amd. Sec. 71, Ch. 42, L. 1997; amd. Sec. 11, Ch. 491, L. 1997; amd. Sec. 3, Ch. 67, L. 2005; Sec. 15-30-202, MCA 2007; redes. 15-30-2502 by Sec. 1, Ch. 147, L. 2009.