Montana Code Annotated
Chapter 30. Individual Income Tax
Part 33. Small Business and Pass-Through Entities

15-30-3301. Definition of small business corporation - 15-30-3301. Definition of small business corporation. (1) Except as provided...

15-30-3302. Income or license tax involving pass-through entities -- information returns required - 15-30-3302. Income or license tax involving pass-through entities -- information...

15-30-3303. through 15-30-3310 reserved - 15-30-3303 through 15-30-3310 reserved.

15-30-3311. Taxation of partners, shareholders, managers, and members - 15-30-3311. Taxation of partners, shareholders, managers, and members. (1) A...

15-30-3312. Composite returns and tax - 15-30-3312. (Temporary) Composite returns and tax. (1) A partnership or...

15-30-3313. Consent or withholding -- rulemaking - 15-30-3313. Consent or withholding -- rulemaking. (1) A pass-through entity...

15-30-3314. Review of pass-through entity taxation by department - 15-30-3314. Review of pass-through entity taxation by department. The department...

15-30-3315. Electronic partnership return required -- waiver -- rulemaking - 15-30-3315. Electronic partnership return required -- waiver -- rulemaking. (1)...

15-30-3316. through 15-30-3320 reserved - 15-30-3316 through 15-30-3320 reserved.

15-30-3321. Small business option unavailable on dissolution -- exception - 15-30-3321. Small business option unavailable on dissolution -- exception. In...