15-30-3314. Review of pass-through entity taxation by department. The department shall review, with the assistance of interested parties, the reporting and taxation of income that is flowing through pass-through entities and the method of reporting and taxation of this income in states other than Montana and shall consider recommendations concerning the methodology that Montana should use to ensure fair and equitable taxation of income that flows through pass-through entities to other entities.
History: En. Sec. 15, Ch. 143, L. 2001; amd. Sec. 2, Ch. 318, L. 2005; Sec. 15-30-1114, MCA 2007; redes. 15-30-3314 by Sec. 1, Ch. 147, L. 2009.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 33. Small Business and Pass-Through Entities
15-30-3301. Definition of small business corporation
15-30-3302. Income or license tax involving pass-through entities -- information returns required
15-30-3303. through 15-30-3310 reserved
15-30-3311. Taxation of partners, shareholders, managers, and members
15-30-3312. Composite returns and tax
15-30-3313. Consent or withholding -- rulemaking
15-30-3314. Review of pass-through entity taxation by department
15-30-3315. Electronic partnership return required -- waiver -- rulemaking
15-30-3316. through 15-30-3320 reserved
15-30-3321. Small business option unavailable on dissolution -- exception