15-1-102. Person defined. As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term "person" means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate.
History: En. 84-102 by Sec. 1, Ch. 52, L. 1977; R.C.M. 1947, 84-102.
Structure Montana Code Annotated
15-1-103. Disposal of tax records -- procedure
15-1-104. Treasurers to destroy certain tax records
15-1-106. Federal tax return information
15-1-108. Prohibition on sales -- restrictions on certain disclosures and uses
15-1-109. Prohibition on tax return preparation services -- filing electronic returns
15-1-110. Rulemaking authority
15-1-114. and 15-1-115 reserved
15-1-116. Manufactured home considered as improvement to real property -- requirements
15-1-118. Reversal of declaration that manufactured home is real property
15-1-119. Classification of mobile home, manufactured home, or housetrailer -- property records
15-1-121. Entitlement share payment -- purpose -- appropriation