Table of Contents
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 26. Collection and Administration
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009
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15-30-2601
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Mont. Code Ann. § 15-30-2621

Agreements with contiguous states

The department of revenue may, in its discretion, enter into reciprocal agreements with the taxing authorities of states contiguous to the state of Montana which tax the income of Montana residents earned in that state to provide that the tax imposed by this chapter on income derived by persons who are nonresidents of this state is not payable when such other state or states agree to grant similar treatment to residents of Montana.

Official Annotations
History:
En. 84-708.1 by Sec. 53, Ch. 405, L. 1973
Amd. Sec. 1, Ch. 134, L. 1975
Amd. Sec. 1, Ch. 381, L. 1975
Amd. Sec. 1, Ch. 465, L. 1975
Amd
Sec. 9, Ch. 98, L. 1977
Amd. Sec. 53, Ch. 566, L. 1977
R.C.M. 1947, 84-708.1(18)
Sec. 15-30-306, MCA 2007
Redes. 15-30-2621 by Sec. 1, Ch. 147, L. 2009 (HB 24 - Morgan, Penny (R) HD 57)
Source