Montana Code Annotated
Title 15. Taxation
Chapter 30. Individual Income Tax

Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)

15-30-101. Renumbered 15-30-2101 - 15-30-101. Renumbered 15-30-2101. Sec. 1, Ch. 147, L. 2009.

15-30-102. Renumbered 15-30-2102 - 15-30-102. Renumbered 15-30-2102. Sec. 1, Ch. 147, L. 2009.

15-30-103. Renumbered 15-30-2103 - 15-30-103. Renumbered 15-30-2103. Sec. 1, Ch. 147, L. 2009.

15-30-104. Repealed - 15-30-104. Repealed. Sec. 3, Ch. 422, L. 1981. History: En....

15-30-105. Renumbered 15-30-2104 - 15-30-105. Renumbered 15-30-2104. Sec. 1, Ch. 147, L. 2009.

15-30-106. Renumbered 15-30-2105 - 15-30-106. Renumbered 15-30-2105. Sec. 1, Ch. 147, L. 2009.

15-30-107. Renumbered 15-30-2118 - 15-30-107. Renumbered 15-30-2118. Sec. 1, Ch. 147, L. 2009.

15-30-108. Terminated - 15-30-108. Terminated. Sec. 102, Ch. 11, Sp. L. June 1989....

15-30-109. reserved - 15-30-109 reserved.

15-30-110. Repealed - 15-30-110. Repealed. Sec. 9, Ch. 147, L. 2009. History: En....

15-30-111. Renumbered 15-30-2110 - 15-30-111. Renumbered 15-30-2110. Sec. 1, Ch. 147, L. 2009.

15-30-112. Renumbered 15-30-2114 - 15-30-112. Renumbered 15-30-2114. Sec. 1, Ch. 147, L. 2009.

15-30-113. Renumbered 15-30-2115 - 15-30-113. Renumbered 15-30-2115. Sec. 1, Ch. 147, L. 2009.

15-30-114. Renumbered 15-30-2116 - 15-30-114. Renumbered 15-30-2116. Sec. 1, Ch. 147, L. 2009.

15-30-115. Repealed - 15-30-115. Repealed. Sec. 9, Ch. 147, L. 2009. History: En....

15-30-116. Renumbered 15-30-2117 - 15-30-116. Renumbered 15-30-2117. Sec. 1, Ch. 147, L. 2009.

15-30-117. Renumbered 15-30-2119 - 15-30-117. Renumbered 15-30-2119. Sec. 1, Ch. 147, L. 2009.

15-30-118. through 15-30-120 reserved - 15-30-118 through 15-30-120 reserved.

15-30-121. Renumbered 15-30-2131 - 15-30-121. Renumbered 15-30-2131. Sec. 1, Ch. 147, L. 2009.

15-30-122. Renumbered 15-30-2132 - 15-30-122. Renumbered 15-30-2132. Sec. 1, Ch. 147, L. 2009.

15-30-123. Renumbered 15-30-2133 - 15-30-123. Renumbered 15-30-2133. Sec. 1, Ch. 147, L. 2009.

15-30-124. Renumbered 15-30-2302 - 15-30-124. Renumbered 15-30-2302. Sec. 1, Ch. 147, L. 2009.

15-30-125. Renumbered 15-30-2319 - 15-30-125. Renumbered 15-30-2319. Sec. 1, Ch. 147, L. 2009.

15-30-126. Renumbered 15-31-172 - 15-30-126. Renumbered 15-31-172. Sec. 1, Ch. 147, L. 2009.

15-30-127. Renumbered 15-30-2141 - 15-30-127. Renumbered 15-30-2141. Sec. 1, Ch. 147, L. 2009.

15-30-128. Renumbered 15-30-2366 - 15-30-128. Renumbered 15-30-2366. Sec. 1, Ch. 147, L. 2009.

15-30-129. Renumbered 15-30-2367 - 15-30-129. Renumbered 15-30-2367. Sec. 1, Ch. 147, L. 2009.

15-30-130. Renumbered 15-30-2365 - 15-30-130. Renumbered 15-30-2365. Sec. 1, Ch. 147, L. 2009.

15-30-131. Renumbered 15-30-2111 - 15-30-131. Renumbered 15-30-2111. Sec. 1, Ch. 147, L. 2009.

15-30-132. Renumbered 15-30-2112 - 15-30-132. Renumbered 15-30-2112. Sec. 1, Ch. 147, L. 2009.

15-30-133. Renumbered 15-30-1102 - 15-30-133. Renumbered 15-30-1102. Sec. 16(3), Ch. 143, L. 2001.

15-30-134. Renumbered 15-30-2113 - 15-30-134. Renumbered 15-30-2113. Sec. 1, Ch. 147, L. 2009.

15-30-135. Renumbered 15-30-2151 - 15-30-135. Renumbered 15-30-2151. Sec. 1, Ch. 147, L. 2009.

15-30-136. Renumbered 15-30-2152 - 15-30-136. Renumbered 15-30-2152. Sec. 1, Ch. 147, L. 2009.

15-30-137. Renumbered 15-30-2153 - 15-30-137. Renumbered 15-30-2153. Sec. 1, Ch. 147, L. 2009.

15-30-138. Renumbered 15-30-2154 - 15-30-138. Renumbered 15-30-2154. Sec. 1, Ch. 147, L. 2009.

15-30-139. reserved - 15-30-139 reserved.

15-30-140. Renumbered 15-30-2336 - 15-30-140. Renumbered 15-30-2336. Sec. 1, Ch. 147, L. 2009.

15-30-141. Renumbered 15-30-2601 - 15-30-141. Renumbered 15-30-2601. Sec. 1, Ch. 147, L. 2009.

15-30-142. Renumbered 15-30-2602 - 15-30-142. Renumbered 15-30-2602. Sec. 1, Ch. 147, L. 2009.

15-30-143. Renumbered 15-30-2603 - 15-30-143. Renumbered 15-30-2603. Sec. 1, Ch. 147, L. 2009.

15-30-144. Renumbered 15-30-2604 - 15-30-144. Renumbered 15-30-2604. Sec. 1, Ch. 147, L. 2009.

15-30-145. Renumbered 15-30-2605 - 15-30-145. Renumbered 15-30-2605. Sec. 1, Ch. 147, L. 2009.

15-30-146. Renumbered 15-30-2606 - 15-30-146. Renumbered 15-30-2606. Sec. 1, Ch. 147, L. 2009.

15-30-147. Renumbered 15-30-2607 - 15-30-147. Renumbered 15-30-2607. Sec. 1, Ch. 147, L. 2009.

15-30-148. Renumbered 15-30-2608 - 15-30-148. Renumbered 15-30-2608. Sec. 1, Ch. 147, L. 2009.

15-30-149. Renumbered 15-30-2609 - 15-30-149. Renumbered 15-30-2609. Sec. 1, Ch. 147, L. 2009.

15-30-150. Renumbered 15-30-2387 - 15-30-150. Renumbered 15-30-2387. Sec. 1, Ch. 147, L. 2009.

15-30-151. Renumbered 15-30-2388 - 15-30-151. Renumbered 15-30-2388. Sec. 1, Ch. 147, L. 2009.

15-30-152. Renumbered 15-30-2389 - 15-30-152. Renumbered 15-30-2389. Sec. 1, Ch. 147, L. 2009.

15-30-153. Renumbered 15-30-2386 - 15-30-153. Renumbered 15-30-2386. Sec. 1, Ch. 147, L. 2009.

15-30-154. Renumbered 15-30-2142 - 15-30-154. Renumbered 15-30-2142. Sec. 1, Ch. 147, L. 2009.

15-30-155. Renumbered 15-30-2390 - 15-30-155. Renumbered 15-30-2390. Sec. 1, Ch. 147, L. 2009.

15-30-156. Renumbered 15-30-2143 - 15-30-156. Renumbered 15-30-2143. Sec. 1, Ch. 147, L. 2009.

15-30-157. Renumbered 15-30-2144 - 15-30-157. Renumbered 15-30-2144. Sec. 1, Ch. 147, L. 2009.

15-30-158. Terminated - 15-30-158. Terminated. Sec. 12, Ch. 808, L. 1991. History: En....

15-30-159. Terminated - 15-30-159. Terminated. Sec. 12, Ch. 808, L. 1991. History: En....

15-30-160. Terminated - 15-30-160. Terminated. Sec. 12, Ch. 808, L. 1991. History: En....

15-30-161. Repealed - 15-30-161. Repealed. Sec. 4, Ch. 159, L. 2003. History: En....

15-30-162. Repealed - 15-30-162. Repealed. Sec. 4, Ch. 159, L. 2003. History: En....

15-30-163. Renumbered 15-30-2326 - 15-30-163. Renumbered 15-30-2326. Sec. 1, Ch. 147, L. 2009.

15-30-164. Renumbered 15-30-2320 - 15-30-164. Renumbered 15-30-2320. Sec. 1, Ch. 147, L. 2009.

15-30-165. Renumbered 15-30-2327 - 15-30-165. Renumbered 15-30-2327. Sec. 1, Ch. 147, L. 2009.

15-30-166. Renumbered 15-30-2328 - 15-30-166. Renumbered 15-30-2328. Sec. 1, Ch. 147, L. 2009.

15-30-167. Renumbered 15-30-2329 - 15-30-167. Renumbered 15-30-2329. Sec. 1, Ch. 147, L. 2009.

15-30-168. Renumbered 15-30-2358 - 15-30-168. Renumbered 15-30-2358. Sec. 1, Ch. 147, L. 2009.

15-30-169. Repealed - 15-30-169. Repealed. Sec. 30, Ch. 486, L. 2009. History: En....

15-30-170. Void - 15-30-170. Void. I.R. No. 112, Nov. 8, 1994. History: En....

15-30-171. Renumbered 15-30-2337 - 15-30-171. Renumbered 15-30-2337. Sec. 1, Ch. 147, L. 2009.

15-30-172. Renumbered 15-30-2338 - 15-30-172. Renumbered 15-30-2338. Sec. 1, Ch. 147, L. 2009.

15-30-173. Repealed - 15-30-173. Repealed. Sec. 9, Ch. 147, L. 2009. History: En....

15-30-174. Renumbered 15-30-2339 - 15-30-174. Renumbered 15-30-2339. Sec. 1, Ch. 147, L. 2009.

15-30-175. Repealed - 15-30-175. Repealed. Sec. 9, Ch. 147, L. 2009. History: En....

15-30-176. Renumbered 15-30-2340 - 15-30-176. Renumbered 15-30-2340. Sec. 1, Ch. 147, L. 2009.

15-30-177. Renumbered 15-30-2341 - 15-30-177. Renumbered 15-30-2341. Sec. 1, Ch. 147, L. 2009.

15-30-178. Repealed - 15-30-178. Repealed. Sec. 9, Ch. 147, L. 2009. History: En....

15-30-179. Repealed - 15-30-179. Repealed. Sec. 9, Ch. 147, L. 2009. History: En....

15-30-180. Renumbered 15-30-2342 - 15-30-180. Renumbered 15-30-2342. Sec. 1, Ch. 147, L. 2009.

15-30-181. Terminated - 15-30-181. Terminated. Sec. 7, Ch. 411, L. 2001. History: En....

15-30-182. Renumbered 15-30-2356 - 15-30-182. Renumbered 15-30-2356. Sec. 1, Ch. 147, L. 2009.

15-30-183. Renumbered 15-30-2301 - 15-30-183. Renumbered 15-30-2301. Sec. 1, Ch. 147, L. 2009.

15-30-184. Repealed - 15-30-184. Repealed. Sec. 3, Ch. 309, L. 2009. History: En....

15-30-185. Renumbered 15-30-2368 - 15-30-185. Renumbered 15-30-2368. Sec. 1, Ch. 147, L. 2009.

15-30-186. Renumbered 15-30-2373 - 15-30-186. Renumbered 15-30-2373. Sec. 1, Ch. 147, L. 2009.

15-30-187. Terminated - 15-30-187. Terminated. Sec. 1, Ch. 338, L. 2005. History: En....

15-30-188. Renumbered 15-30-2369 - 15-30-188. Renumbered 15-30-2369. Sec. 1, Ch. 147, L. 2009.

15-30-189. Renumbered 15-30-2370 - 15-30-189. Renumbered 15-30-2370. Sec. 1, Ch. 147, L. 2009.

15-30-190. Renumbered 15-30-2371 - 15-30-190. Renumbered 15-30-2371. Sec. 1, Ch. 147, L. 2009.

15-30-191. Renumbered 15-30-2372 - 15-30-191. Renumbered 15-30-2372. Sec. 1, Ch. 147, L. 2009.

15-30-192. Repealed - 15-30-192. Repealed. Sec. 23, Ch. 163, L. 2005. History: En....

15-30-193. Renumbered 15-30-2392 - 15-30-193. Renumbered 15-30-2392. Sec. 1, Ch. 147, L. 2009.

15-30-194. Renumbered 15-30-2364 - 15-30-194. Renumbered 15-30-2364. Sec. 1, Ch. 147, L. 2009.

15-30-195. Terminated - 15-30-195. Terminated. Sec. 7, Ch. 29, L. 1995. History: En....

15-30-196. Renumbered 15-30-2381 - 15-30-196. Renumbered 15-30-2381. Sec. 1, Ch. 147, L. 2009.

15-30-197. and 15-30-198 reserved - 15-30-197 and 15-30-198 reserved.

15-30-199. Terminated - 15-30-199. Terminated. Sec. 39, Ch. 15, Sp. L. July 1992....

Part 2. Withholding and Estimated Tax (Renumbered and Repealed)

15-30-201. Renumbered 15-30-2501 - 15-30-201. Renumbered 15-30-2501. Sec. 1, Ch. 147, L. 2009.

15-30-202. Renumbered 15-30-2502 - 15-30-202. Renumbered 15-30-2502. Sec. 1, Ch. 147, L. 2009.

15-30-203. Renumbered 15-30-2503 - 15-30-203. Renumbered 15-30-2503. Sec. 1, Ch. 147, L. 2009.

15-30-204. Renumbered 15-30-2504 - 15-30-204. Renumbered 15-30-2504. Sec. 1, Ch. 147, L. 2009.

15-30-205. Renumbered 15-30-2505 - 15-30-205. Renumbered 15-30-2505. Sec. 1, Ch. 147, L. 2009.

15-30-206. Renumbered 15-30-2506 - 15-30-206. Renumbered 15-30-2506. Sec. 1, Ch. 147, L. 2009.

15-30-207. Renumbered 15-30-2507 - 15-30-207. Renumbered 15-30-2507. Sec. 1, Ch. 147, L. 2009.

15-30-208. Renumbered 15-30-2508 - 15-30-208. Renumbered 15-30-2508. Sec. 1, Ch. 147, L. 2009.

15-30-209. Renumbered 15-30-2509 - 15-30-209. Renumbered 15-30-2509. Sec. 1, Ch. 147, L. 2009.

15-30-210. Renumbered 15-30-2510 - 15-30-210. Renumbered 15-30-2510. Sec. 1, Ch. 147, L. 2009.

15-30-211. Renumbered 15-1-208 and 16-11-110 - 15-30-211. Renumbered 15-1-208 and 16-11-110. Sec. 2, Ch. 6, L....

15-30-212. through 15-30-214 reserved - 15-30-212 through 15-30-214 reserved.

15-30-215. Renumbered 15-30-2511 - 15-30-215. Renumbered 15-30-2511. Sec. 1, Ch. 147, L. 2009.

15-30-216. through 15-30-220 reserved - 15-30-216 through 15-30-220 reserved.

15-30-221. Repealed - 15-30-221. Repealed. Sec. 3, Ch. 570, L. 1981. History: (1)...

15-30-222. Repealed - 15-30-222. Repealed. Sec. 3, Ch. 570, L. 1981. History: (1)En....

15-30-223. Repealed - 15-30-223. Repealed. Sec. 3, Ch. 570, L. 1981. History: En....

15-30-224. Repealed - 15-30-224. Repealed. Sec. 3, Ch. 570, L. 1981. History: En....

15-30-225. Repealed - 15-30-225. Repealed. Sec. 3, Ch. 570, L. 1981. History: En....

15-30-226. Repealed - 15-30-226. Repealed. Sec. 3, Ch. 570, L. 1981. History: En....

15-30-227. Repealed - 15-30-227. Repealed. Sec. 3, Ch. 570, L. 1981. History: En....

15-30-228. Repealed - 15-30-228. Repealed. Sec. 169, Ch. 27, Sp. L. November 1993....

15-30-229. through 15-30-240 reserved - 15-30-229 through 15-30-240 reserved.

15-30-241. Renumbered 15-30-2512 - 15-30-241. Renumbered 15-30-2512. Sec. 1, Ch. 147, L. 2009.

15-30-242. Repealed - 15-30-242. Repealed. Secs. 2, 4, Ch. 17, Sp. L. January...

15-30-243. through 15-30-245 reserved - 15-30-243 through 15-30-245 reserved.

15-30-246. Renumbered 15-30-2521 - 15-30-246. Renumbered 15-30-2521. Sec. 1, Ch. 147, L. 2009.

15-30-247. Renumbered 15-30-2522 - 15-30-247. Renumbered 15-30-2522. Sec. 1, Ch. 147, L. 2009.

15-30-248. Renumbered 15-30-2523 - 15-30-248. Renumbered 15-30-2523. Sec. 1, Ch. 147, L. 2009.

15-30-249. Repealed - 15-30-249. Repealed. Sec. 10, Ch. 67, L. 2005. History: En....

15-30-250. Repealed - 15-30-250. Repealed. Sec. 10, Ch. 67, L. 2005. History: En....

15-30-251. Repealed - 15-30-251. Repealed. Sec. 10, Ch. 67, L. 2005. History: En....

15-30-252. through 15-30-254 reserved - 15-30-252 through 15-30-254 reserved.

15-30-255. Renumbered 15-30-2531 - 15-30-255. Renumbered 15-30-2531. Sec. 1, Ch. 147, L. 2009.

15-30-256. Repealed - 15-30-256. Repealed. Sec. 10, Ch. 67, L. 2005. History: En....

15-30-257. Repealed - 15-30-257. Repealed. Sec. 10, Ch. 67, L. 2005. History: En....

15-30-258. through 15-30-260 reserved - 15-30-258 through 15-30-260 reserved.

15-30-261. Renumbered 15-30-2536 - 15-30-261. Renumbered 15-30-2536. Sec. 1, Ch. 147, L. 2009.

15-30-262. Renumbered 15-30-2537 - 15-30-262. Renumbered 15-30-2537. Sec. 1, Ch. 147, L. 2009.

15-30-263. Renumbered 15-30-2538 - 15-30-263. Renumbered 15-30-2538. Sec. 1, Ch. 147, L. 2009.

15-30-264. Renumbered 15-30-2539 - 15-30-264. Renumbered 15-30-2539. Sec. 1, Ch. 147, L. 2009.

15-30-265. Renumbered 15-30-2540 - 15-30-265. Renumbered 15-30-2540. Sec. 1, Ch. 147, L. 2009.

15-30-266. Renumbered 15-30-2541 - 15-30-266. Renumbered 15-30-2541. Sec. 1, Ch. 147, L. 2009.

15-30-267. Renumbered 15-30-2542 - 15-30-267. Renumbered 15-30-2542. Sec. 1, Ch. 147, L. 2009.

15-30-268. Renumbered 15-30-2543 - 15-30-268. Renumbered 15-30-2543. Sec. 1, Ch. 147, L. 2009.

15-30-269. Renumbered 15-30-2544 - 15-30-269. Renumbered 15-30-2544. Sec. 1, Ch. 147, L. 2009.

15-30-270. Renumbered 15-30-2545 - 15-30-270. Renumbered 15-30-2545. Sec. 1, Ch. 147, L. 2009.

15-30-271. Renumbered 15-30-2546 - 15-30-271. Renumbered 15-30-2546. Sec. 1, Ch. 147, L. 2009.

15-30-272. Renumbered 15-30-2547 - 15-30-272. Renumbered 15-30-2547. Sec. 1, Ch. 147, L. 2009.

Part 3. Administration and Collection (Renumbered and Repealed)

15-30-301. Renumbered 15-30-2616 - 15-30-301. Renumbered 15-30-2616. Sec. 1, Ch. 147, L. 2009.

15-30-302. Renumbered 15-30-2617 - 15-30-302. Renumbered 15-30-2617. Sec. 1, Ch. 147, L. 2009.

15-30-303. Renumbered 15-30-2618 - 15-30-303. Renumbered 15-30-2618. Sec. 1, Ch. 147, L. 2009.

15-30-304. Renumbered 15-30-2619 - 15-30-304. Renumbered 15-30-2619. Sec. 1, Ch. 147, L. 2009.

15-30-305. Renumbered 15-30-2620 - 15-30-305. Renumbered 15-30-2620. Sec. 1, Ch. 147, L. 2009.

15-30-306. Renumbered 15-30-2621 - 15-30-306. Renumbered 15-30-2621. Sec. 1, Ch. 147, L. 2009.

15-30-307. Renumbered 15-30-2622 - 15-30-307. Renumbered 15-30-2622. Sec. 1, Ch. 147, L. 2009.

15-30-308. and 15-30-309 reserved - 15-30-308 and 15-30-309 reserved.

15-30-310. Renumbered 15-30-2629 - 15-30-310. Renumbered 15-30-2629. Sec. 1, Ch. 147, L. 2009.

15-30-311. Renumbered 15-30-2630 - 15-30-311. Renumbered 15-30-2630. Sec. 1, Ch. 147, L. 2009.

15-30-312. Renumbered 15-30-2631 - 15-30-312. Renumbered 15-30-2631. Sec. 1, Ch. 147, L. 2009.

15-30-313. Renumbered 15-30-2632 - 15-30-313. Renumbered 15-30-2632. Sec. 1, Ch. 147, L. 2009.

15-30-314. Renumbered 15-30-2633 - 15-30-314. Renumbered 15-30-2633. Sec. 1, Ch. 147, L. 2009.

15-30-315. Repealed - 15-30-315. Repealed. Sec. 54, Ch. 439, L. 1981. History: En....

15-30-316. Renumbered 15-30-2634 - 15-30-316. Renumbered 15-30-2634. Sec. 1, Ch. 147, L. 2009.

15-30-317. through 15-30-320 reserved - 15-30-317 through 15-30-320 reserved.

15-30-321. Renumbered 15-30-2641 - 15-30-321. Renumbered 15-30-2641. Sec. 1, Ch. 147, L. 2009.

15-30-322. Repealed - 15-30-322. Repealed. Sec. 5, Ch. 520, L. 1993. History: En....

15-30-323. Renumbered 15-30-2642 - 15-30-323. Renumbered 15-30-2642. Sec. 1, Ch. 147, L. 2009.

15-30-324. Renumbered 15-30-2643 - 15-30-324. Renumbered 15-30-2643. Sec. 1, Ch. 147, L. 2009.

15-30-325. through 15-30-330 reserved - 15-30-325 through 15-30-330 reserved.

15-30-331. Renumbered 15-30-2651 - 15-30-331. Renumbered 15-30-2651. Sec. 1, Ch. 147, L. 2009.

Part 6. Particular Income Tax Applications (Renumbered)

15-30-601. Renumbered 15-30-3001 - 15-30-601. Renumbered 15-30-3001. Sec. 1, Ch. 147, L. 2009.

15-30-602. Renumbered 15-30-3002 - 15-30-602. Renumbered 15-30-3002. Sec. 1, Ch. 147, L. 2009.

15-30-603. Renumbered 15-30-3003 - 15-30-603. Renumbered 15-30-3003. Sec. 1, Ch. 147, L. 2009.

15-30-604. Renumbered 15-30-3004 - 15-30-604. Renumbered 15-30-3004. Sec. 1, Ch. 147, L. 2009.

15-30-605. Renumbered 15-30-3005 - 15-30-605. Renumbered 15-30-3005. Sec. 1, Ch. 147, L. 2009.

Part 11. Pass-Through Entities (Renumbered)

15-30-1101. Renumbered 15-30-3301 - 15-30-1101. Renumbered 15-30-3301. Sec. 1, Ch. 147, L. 2009.

15-30-1102. Renumbered 15-30-3302 - 15-30-1102. Renumbered 15-30-3302. Sec. 1, Ch. 147, L. 2009.

15-30-1103. through 15-30-1110 reserved - 15-30-1103 through 15-30-1110 reserved.

15-30-1111. Renumbered 15-30-3311 - 15-30-1111. Renumbered 15-30-3311. Sec. 1, Ch. 147, L. 2009.

15-30-1112. Renumbered 15-30-3312 - 15-30-1112. Renumbered 15-30-3312. Sec. 1, Ch. 147, L. 2009.

15-30-1113. Renumbered 15-30-3313 - 15-30-1113. Renumbered 15-30-3313. Sec. 1, Ch. 147, L. 2009.

15-30-1114. Renumbered 15-30-3314 - 15-30-1114. Renumbered 15-30-3314. Sec. 1, Ch. 147, L. 2009.

15-30-1115. through 15-30-1120 reserved - 15-30-1115 through 15-30-1120 reserved.

15-30-1121. Renumbered 15-30-3321 - 15-30-1121. Renumbered 15-30-3321. Sec. 1, Ch. 147, L. 2009.

Part 21. Rate and General Provisions

15-30-2101. Definitions - 15-30-2101. (Temporary) Definitions. For the purpose of this chapter, unless...

15-30-2102. Construction of net income - 15-30-2102. (Temporary) Construction of net income. For the purpose of...

15-30-2103. Rate of tax - 15-30-2103. (Temporary) Rate of tax. (1) Except as provided in...

15-30-2104. Tax on nonresident - 15-30-2104. (Temporary) Tax on nonresident. (1) (a) A tax is...

15-30-2105. Tax on lump-sum distributions - 15-30-2105. Tax on lump-sum distributions. (1) A separate tax is...

15-30-2106. through 15-30-2109 reserved - 15-30-2106 through 15-30-2109 reserved.

15-30-2110. Adjusted gross income - 15-30-2110. (Temporary) Adjusted gross income. (1) Subject to subsection (15),...

15-30-2111. Nonresident and temporary resident taxpayers -- adjusted gross income - 15-30-2111. (Temporary) Nonresident and temporary resident taxpayers -- adjusted gross...

15-30-2112. Change from nonresident to resident or vice versa - 15-30-2112. Change from nonresident to resident or vice versa. If...

15-30-2113. Determination of marital status - 15-30-2113. (Temporary) Determination of marital status. For purposes of this...

15-30-2114. Exemptions -- inflation adjustment - 15-30-2114. (Temporary) Exemptions -- inflation adjustment. (1) Subject to subsection...

15-30-2115. General definition of dependent - 15-30-2115. (Temporary) General definition of dependent. (1) For purposes of...

15-30-2116. Additional exemption for dependent child with disability -- physician's verification - 15-30-2116. (Temporary) Additional exemption for dependent child with disability --...

15-30-2117. Military salary, veterans' bonus, or death benefit -- exemptions - 15-30-2117. (Temporary) Military salary, veterans' bonus, or death benefit --...

15-30-2118. Taxable liability on termination of independent liability fund - 15-30-2118. Taxable liability on termination of independent liability fund. If...

15-30-2119. Net operating loss -- computation - 15-30-2119. (Temporary) Net operating loss -- computation. A Montana net...

15-30-2120. Adjustments to federal taxable income to determine Montana taxable income - 15-30-2120. (Effective January 1, 2024) Adjustments to federal taxable income...

15-30-2121. through 15-30-2130 reserved - 15-30-2121 through 15-30-2130 reserved.

15-30-2131. Deductions allowed in computing net income - 15-30-2131. (Temporary) Deductions allowed in computing net income. (1) In...

15-30-2132. Standard deduction - 15-30-2132. (Temporary) Standard deduction. (1) A standard deduction equal to...

15-30-2133. Nondeductible items in computing net income - 15-30-2133. (Temporary) Nondeductible items in computing net income. In computing...

15-30-2134. through 15-30-2140 reserved - 15-30-2134 through 15-30-2140 reserved.

15-30-2141. Independent liability fund -- deductibility - 15-30-2141. (Temporary) Independent liability fund -- deductibility. (1) The amount...

15-30-2142. Income tax deduction for contribution to veterans' programs - 15-30-2142. (Temporary) Income tax deduction for contribution to veterans' programs....

15-30-2143. Deduction for contributions to child abuse and neglect prevention program - 15-30-2143. (Temporary) Deduction for contributions to child abuse and neglect...

15-30-2144. Deposit of child abuse and neglect prevention program deductible contributions - 15-30-2144. (Temporary) Deposit of child abuse and neglect prevention program...

15-30-2145. through 15-30-2150 reserved - 15-30-2145 through 15-30-2150 reserved.

15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts - 15-30-2151. (Temporary) Tax on beneficiaries or fiduciaries of estates or...

15-30-2152. Computation of income of estates or trusts -- exemption - 15-30-2152. (Temporary) Computation of income of estates or trusts --...

15-30-2153. Determination of tax of estates and trusts - 15-30-2153. (Temporary) Determination of tax of estates and trusts. The...

15-30-2154. Estates and trusts tax remedies - 15-30-2154. Estates and trusts tax remedies. Remedies available for the...

Part 23. Specific Tax Credits and Tax Checkoffs

15-30-2301. Capital gains credit - 15-30-2301. (Temporary) Capital gains credit. An individual taxpayer is allowed...

15-30-2302. Credit allowed resident taxpayers for income taxes imposed by foreign states or countries - 15-30-2302. Credit allowed resident taxpayers for income taxes imposed by...

15-30-2303. Tax credits subject to review by interim committee - 15-30-2303. Tax credits subject to review by interim committee. (1)...

15-30-2304. through 15-30-2317 reserved - 15-30-2304 through 15-30-2317 reserved.

15-30-2318. Earned income tax credit - 15-30-2318. Earned income tax credit. (1) Except as provided in...

15-30-2319. Repealed - 15-30-2319. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2320. Repealed - 15-30-2320. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2321. through 15-30-2325 reserved - 15-30-2321 through 15-30-2325 reserved.

15-30-2326. Repealed - 15-30-2326. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2327. Qualified endowments credit -- definitions -- rules - 15-30-2327. (Temporary) Qualified endowments credit -- definitions -- rules. (1)...

15-30-2328. Credit for contributions to qualified endowment -- recapture of credit -- deduction included as income - 15-30-2328. (Temporary) Credit for contributions to qualified endowment -- recapture...

15-30-2329. Beneficiaries of estates -- credit for contribution to qualified endowment - 15-30-2329. (Temporary) Beneficiaries of estates -- credit for contribution to...

15-30-2330. through 15-30-2333 reserved - 15-30-2330 through 15-30-2333 reserved.

15-30-2334. Credit for providing supplemental funding to public schools -- innovative educational program - 15-30-2334. (Temporary) Credit for providing supplemental funding to public schools...

15-30-2335. Qualified education individual income tax credit for contributions to student scholarship organization - 15-30-2335. (Temporary) Qualified education individual income tax credit for contributions...

15-30-2336. Repealed - 15-30-2336. Repealed. Sec. 1, Ch. 30, L. 2017. History: En....

15-30-2337. Residential property tax credit for elderly -- definitions - 15-30-2337. Residential property tax credit for elderly -- definitions. As...

15-30-2338. Residential property tax credit for elderly -- eligibility -- disallowance or adjustment - 15-30-2338. Residential property tax credit for elderly -- eligibility --...

15-30-2339. Residential property tax credit for elderly -- filing date - 15-30-2339. Residential property tax credit for elderly -- filing date....

15-30-2340. Residential property tax credit for elderly -- computation of relief - 15-30-2340. Residential property tax credit for elderly -- computation of...

15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim - 15-30-2341. Residential property tax credit for elderly -- limitations --...

15-30-2342. Credit for preservation of historic buildings - 15-30-2342. Credit for preservation of historic buildings. (1) There is...

15-30-2343. through 15-30-2355 reserved - 15-30-2343 through 15-30-2355 reserved.

15-30-2356. Repealed - 15-30-2356. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice - 15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice....

15-30-2358. Repealed - 15-30-2358. Repealed. Sec. 3, Ch. 399, L. 2019. History: En....

15-30-2359. Tax credit for trades education and training - 15-30-2359. (Temporary) Tax credit for trades education and training. (1)...

15-30-2360. reserved - 15-30-2360 reserved.

15-30-2361. Grow Montana jobs -- annual job growth incentive tax credit - 15-30-2361. (Temporary) Grow Montana jobs -- annual job growth incentive...

15-30-2362. and 15-30-2363 reserved - 15-30-2362 and 15-30-2363 reserved.

15-30-2364. Repealed - 15-30-2364. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2365. Repealed - 15-30-2365. Repealed. Sec. 3, Ch. 399, L. 2019. History: En....

15-30-2366. Repealed - 15-30-2366. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2367. Repealed - 15-30-2367. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2368. Repealed - 15-30-2368. Repealed. Sec. 54, Ch. 151, L. 2017. History: En....

15-30-2369. Repealed - 15-30-2369. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007. History:...

15-30-2370. Repealed - 15-30-2370. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007. History:...

15-30-2371. Repealed - 15-30-2371. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007. History:...

15-30-2372. Repealed - 15-30-2372. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007. History:...

15-30-2373. Repealed - 15-30-2373. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2374. through 15-30-2379 reserved - 15-30-2374 through 15-30-2379 reserved.

15-30-2380. Credit for unlocking public lands program -- definitions - 15-30-2380. (Temporary) Credit for unlocking public lands program -- definitions....

15-30-2381. Repealed - 15-30-2381. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....

15-30-2382. through 15-30-2385 reserved - 15-30-2382 through 15-30-2385 reserved.

15-30-2386. Funding for administration of special revenue accounts - 15-30-2386. Funding for administration of special revenue accounts. (1) The...

15-30-2387. Voluntary checkoff for nongame wildlife programs - 15-30-2387. (Temporary) Voluntary checkoff for nongame wildlife programs. (1) Each...

15-30-2388. Agriculture literacy in Montana schools program account -- administration - 15-30-2388. Agriculture literacy in Montana schools program account -- administration....

15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program - 15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program....

15-30-2390. Voluntary checkoff for child abuse and neglect prevention program - 15-30-2390. (Temporary) Voluntary checkoff for child abuse and neglect prevention...

15-30-2391. reserved - 15-30-2391 reserved.

15-30-2392. Voluntary checkoff for Montana military relief fund - 15-30-2392. Voluntary checkoff for Montana military relief fund. (1) Each...

15-30-2393. Election to deposit refund to education savings or ABLE account - 15-30-2393. (Temporary) Election to deposit refund to education savings or...

Part 25. Estimated Tax and Withholding

15-30-2501. Definitions - 15-30-2501. (Temporary) Definitions. When used in 15-30-2501 through 15-30-2509, the...

15-30-2502. Withholding of tax from wages - 15-30-2502. Withholding of tax from wages. (1) Each employer making...

15-30-2503. Employer liable for withholding taxes and statements - 15-30-2503. Employer liable for withholding taxes and statements. (1) Each...

15-30-2504. Schedules for remitting income withholding taxes -- records - 15-30-2504. Schedules for remitting income withholding taxes -- records. (1)...

15-30-2505. Amount withheld considered as tax collected - 15-30-2505. Amount withheld considered as tax collected. All amounts deducted...

15-30-2506. Annual withholding statement - 15-30-2506. Annual withholding statement. Every employer shall, prior to January...

15-30-2507. Annual statement by employer - 15-30-2507. Annual statement by employer. (1) Every employer shall, on...

15-30-2508. Withheld taxes held in trust for state - 15-30-2508. Withheld taxes held in trust for state. Every employer...

15-30-2509. Violations by employer -- penalties, interest, and remedies - 15-30-2509. Violations by employer -- penalties, interest, and remedies. (1)...

15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance - 15-30-2510. Remitting withholding taxes electronically -- employer option -- timely...

15-30-2511. Voluntary state withholding from federal annuity -- agreement with federal government - 15-30-2511. Voluntary state withholding from federal annuity -- agreement with...

15-30-2512. Estimated tax -- payment -- exceptions -- interest - 15-30-2512. (Temporary) Estimated tax -- payment -- exceptions -- interest....

15-30-2513. through 15-30-2520 reserved - 15-30-2513 through 15-30-2520 reserved.

15-30-2521. Policy and purpose - 15-30-2521. Policy and purpose. (1) It is the policy and...

15-30-2522. Withholding of lottery winnings - 15-30-2522. Withholding of lottery winnings. (1) When making any payment...

15-30-2523. Determination of employer status - 15-30-2523. Determination of employer status. A final determination by either...

15-30-2524. through 15-30-2530 reserved - 15-30-2524 through 15-30-2530 reserved.

15-30-2531. Credits and refunds -- period of limitations - 15-30-2531. Credits and refunds -- period of limitations. (1) If...

15-30-2532. through 15-30-2535 reserved - 15-30-2532 through 15-30-2535 reserved.

15-30-2536. Short title - 15-30-2536. Short title. Sections 15-30-2536 through 15-30-2547 may be cited...

15-30-2537. Definitions - 15-30-2537. Definitions. As used in 15-30-2536 through 15-30-2547, the following...

15-30-2538. Withholding required on mineral royalty payments - 15-30-2538. Withholding required on mineral royalty payments. Except as provided...

15-30-2539. Withholding -- no application under certain conditions - 15-30-2539. Withholding -- no application under certain conditions. (1) The...

15-30-2540. Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address - 15-30-2540. Remitter liable for withholding taxes and statements -- liability...

15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and methods -- records - 15-30-2541. Royalty withholding tax remittance schedule -- alternative schedules and...

15-30-2542. Amount of royalty payment withheld considered taxes collected - 15-30-2542. Amount of royalty payment withheld considered taxes collected. The...

15-30-2543. Annual withholding statement to royalty owner - 15-30-2543. Annual withholding statement to royalty owner. Before January 31...

15-30-2544. Remitter to furnish annual statement to department - 15-30-2544. Remitter to furnish annual statement to department. (1) On...

15-30-2545. Withheld taxes held in trust for state - 15-30-2545. Withheld taxes held in trust for state. Each remitter...

15-30-2546. Violations by remitter -- penalties -- interest -- remedies - 15-30-2546. Violations by remitter -- penalties -- interest -- remedies....

15-30-2547. Rulemaking authority - 15-30-2547. Rulemaking authority. The department shall adopt rules that may...

Part 26. Collection and Administration

15-30-2601. Tax as personal debt - 15-30-2601. Tax as personal debt. Every tax imposed by this...

15-30-2602. Returns and payment of tax -- penalty and interest -- refunds -- credits -- inflation adjustment - 15-30-2602. (Temporary) Returns and payment of tax -- penalty and...

15-30-2603. Return of fiduciary - 15-30-2603. Return of fiduciary. Every fiduciary, except receivers appointed by...

15-30-2604. Time for filing -- extensions of time - 15-30-2604. Time for filing -- extensions of time. (1) (a)...

15-30-2605. Revision of return by department -- statute of limitations -- examination of records and persons - 15-30-2605. (Temporary) Revision of return by department -- statute of...

15-30-2606. Tolling of statute of limitations - 15-30-2606. (Temporary) Tolling of statute of limitations. The running of...

15-30-2607. Application for revision -- appeal - 15-30-2607. Application for revision -- appeal. An application for revision...

15-30-2608. Judicial review - 15-30-2608. Judicial review. (1) The determination of the Montana tax...

15-30-2609. Credits and refunds -- period of limitations - 15-30-2609. Credits and refunds -- period of limitations. (1) If...

15-30-2610. through 15-30-2615 reserved - 15-30-2610 through 15-30-2615 reserved.

15-30-2616. Information agents' duties - 15-30-2616. Information agents' duties. (1) Each information agent shall make...

15-30-2617. Oaths administered by director of revenue and designated employees - 15-30-2617. Oaths administered by director of revenue and designated employees....

15-30-2618. Confidentiality of tax records - 15-30-2618. (Temporary) Confidentiality of tax records. (1) Except as provided...

15-30-2619. Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required - 15-30-2619. Furnishing copy of federal return -- copy of share...

15-30-2620. Department rules -- conformance with Internal Revenue Code - 15-30-2620. Department rules -- conformance with Internal Revenue Code. (1)...

15-30-2621. Agreements with contiguous states - 15-30-2621. Agreements with contiguous states. The department of revenue may,...

15-30-2622. Closing agreements - 15-30-2622. Closing agreements. (1) The director of revenue or any...

15-30-2623. through 15-30-2628 reserved - 15-30-2623 through 15-30-2628 reserved.

15-30-2629. Authority to collect tax -- offset -- hearing - 15-30-2629. Authority to collect tax -- offset -- hearing. (1)...

15-30-2630. Warrant for distraint - 15-30-2630. Warrant for distraint. If any tax imposed by this...

15-30-2631. Jeopardy assessments - 15-30-2631. Jeopardy assessments. (1) If the department finds that the...

15-30-2632. Deferment of taxes for person in military service -- filing of return - 15-30-2632. Deferment of taxes for person in military service --...

15-30-2633. Stay of enforcement against military personnel - 15-30-2633. Stay of enforcement against military personnel. (1) A person...

15-30-2634. Failure to file return or report -- order to show cause -- action by department - 15-30-2634. Failure to file return or report -- order to...

15-30-2635. through 15-30-2640 reserved - 15-30-2635 through 15-30-2640 reserved.

15-30-2641. Repealed - 15-30-2641. Repealed. Sec. 2, Ch. 28, L. 2019. History: En....

15-30-2642. Notice of additional assessment -- penalty and interest for deficiency - 15-30-2642. Notice of additional assessment -- penalty and interest for...

15-30-2643. Time limitations for prosecution - 15-30-2643. Time limitations for prosecution. A prosecution for an offense...

15-30-2644. and 15-30-2645 reserved - 15-30-2644 and 15-30-2645 reserved.

15-30-2646. Relief from joint and several liability on joint return -- limitations -- rules - 15-30-2646. Relief from joint and several liability on joint return...

15-30-2647. through 15-30-2650 reserved - 15-30-2647 through 15-30-2650 reserved.

15-30-2651. Certified copies of tax returns to taxpayer -- fee - 15-30-2651. Certified copies of tax returns to taxpayer -- fee....

15-30-2652. through 15-30-2659 reserved - 15-30-2652 through 15-30-2659 reserved.

15-30-2660. Taxpayer integrity fees - 15-30-2660. (Temporary) Taxpayer integrity fees. (1) (a) The department shall...

Part 30. Special Income Tax Applications

15-30-3001. Short title - 15-30-3001. (Temporary) Short title. This part may be cited as...

15-30-3002. Definitions - 15-30-3002. (Temporary) Definitions. As used in this part, the following...

15-30-3003. Montana farm and ranch risk management account -- deposits -- exclusion from income - 15-30-3003. (Temporary) Montana farm and ranch risk management account --...

15-30-3004. Montana farm and ranch risk management account -- creation -- administration - 15-30-3004. (Temporary) Montana farm and ranch risk management account --...

15-30-3005. Montana farm and ranch risk management account -- distributions - 15-30-3005. (Temporary) Montana farm and ranch risk management account --...

Part 31. Tax Credit for Qualified Education Contributions

15-30-3101. Purpose - 15-30-3101. (Temporary) Purpose. Pursuant to 5-4-104, the legislature finds that...

15-30-3102. Definitions - 15-30-3102. (Temporary) Definitions. As used in this part, the following...

15-30-3103. Requirements for student scholarship organizations - 15-30-3103. (Temporary) Requirements for student scholarship organizations. (1) A student...

15-30-3104. Tuition payment limitation - 15-30-3104. (Temporary) Tuition payment limitation. (1) A student scholarship organization...

15-30-3105. Reporting requirements for student scholarship organizations - 15-30-3105. (Temporary) Reporting requirements for student scholarship organizations. (1) Each...

15-30-3106. Student scholarship organizations -- listing on website - 15-30-3106. (Temporary) Student scholarship organizations -- listing on website. The...

15-30-3107. through 15-30-3109 reserved - 15-30-3107 through 15-30-3109 reserved.

15-30-3110. Credit for providing supplemental funding to public schools -- innovative educational program - 15-30-3110. (Temporary) Credit for providing supplemental funding to public schools...

15-30-3111. Qualified education tax credit for donations to student scholarship organizations - 15-30-3111. (Temporary) Qualified education tax credit for donations to student...

15-30-3112. Report to revenue interim committee -- student scholarship organizations - 15-30-3112. (Temporary) Report to revenue interim committee -- student scholarship...

15-30-3113. Review determination -- termination -- confidentiality - 15-30-3113. (Temporary) Review determination -- termination -- confidentiality. (1) Subject...

15-30-3114. Rulemaking - 15-30-3114. (Temporary) Rulemaking. The department may adopt rules, prepare forms,...

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...

Part 34. Partnership Audit Adjustments

15-30-3401. Definitions - 15-30-3401. Definitions. For purposes of this part, Title 15, chapter...

15-30-3402. State partnership representative - 15-30-3402. State partnership representative. (1) With respect to an action...

15-30-3403. Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners - 15-30-3403. Reporting and payment requirements for partnerships subject to final...

15-30-3404. Election -- partnership pays -- rulemaking - 15-30-3404. Election -- partnership pays -- rulemaking. (1) Subject to...

15-30-3405. Modified reporting and payment method - 15-30-3405. Modified reporting and payment method. Under procedures adopted by...

15-30-3406. Effect of election by audited partnership or tiered partner and payment of amount due - 15-30-3406. Effect of election by audited partnership or tiered partner...

15-30-3407. De minimis exception -- rulemaking - 15-30-3407. De minimis exception -- rulemaking. The department may, at...

15-30-3408. Estimated tax payments during course of federal audit - 15-30-3408. Estimated tax payments during course of federal audit. A...

Part 37. Montana Entrepreneur Magnet Act

15-30-3701. Short title - 15-30-3701. Short title. This part may be cited as the...

15-30-3702. Definitions - 15-30-3702. Definitions. As used in this part, the following definitions...

15-30-3703. Taxation of qualifying net capital gains from sale of capital stock -- conditions -- rulemaking - 15-30-3703. Taxation of qualifying net capital gains from sale of...

15-30-3704. Tax on qualifying net capital gains - 15-30-3704. Tax on qualifying net capital gains. Subject to the...

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Montana Code Annotated Title 15. Taxation Chapter 30. Individual Income Tax

Montana Code Annotated
Title 15. Taxation
Chapter 30. Individual Income Tax