15-30-3407. De minimis exception -- rulemaking. The department may, at its discretion, adopt rules establishing a de minimis amount on which a taxpayer may not be required to comply with 15-30-3403 and 15-30-3404.
History: En. Sec. 7, Ch. 108, L. 2021.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 34. Partnership Audit Adjustments
15-30-3402. State partnership representative
15-30-3404. Election -- partnership pays -- rulemaking
15-30-3405. Modified reporting and payment method
15-30-3406. Effect of election by audited partnership or tiered partner and payment of amount due
15-30-3407. De minimis exception -- rulemaking
15-30-3408. Estimated tax payments during course of federal audit