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Montana Code Annotated (2013)
Table of Contents
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TITLE 15. TAXATION
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CHAPTER 30. INDIVIDUAL INCOME TAX
Part 33. Small Business and Pass-Through Entities
Current Version
2025
,
2023
,
2021
,
2019
,
2017
,
2015
, 2013,
2011
,
2009
,
2007
,
2005
,
2003
,
2001
,
1999
,
1997
,
1995
15-30-3301
- Definition of small business corporation
15-30-3302
- Income or license tax involving pass-through entities -- information returns required
15-30-3311
- Taxation of partners, shareholders, managers, and members
15-30-3312
- Composite returns and tax
15-30-3313
- Consent or withholding
15-30-3314
- Review of pass-through entity taxation by department
15-30-3315
- Electronic partnership return required -- waiver -- rulemaking
15-30-3321
- Small business option unavailable on dissolution -- exception