Part
Small Business and Pass-Through Entities
- Mont. Code Ann. § 15-30-3301— Definition of small business corporation
- Mont. Code Ann. § 15-30-3302— Income or license tax involving pass-through entities -- information returns required
- Mont. Code Ann. § 15-30-3303— through 15-30-3310 reserved
- Mont. Code Ann. § 15-30-3311— Taxation of partners, shareholders, managers, and members
- Mont. Code Ann. § 15-30-3312— Composite returns and tax
- Mont. Code Ann. § 15-30-3313— Consent or withholding -- rulemaking
- Mont. Code Ann. § 15-30-3314— Review of pass-through entity taxation by department
- Mont. Code Ann. § 15-30-3315— Electronic partnership return required -- waiver -- rulemaking
- Mont. Code Ann. § 15-30-3316— through 15-30-3320 reserved
- Mont. Code Ann. § 15-30-3321— Small business option unavailable on dissolution -- exception
- Mont. Code Ann. § 15-30-3322— through 15-30-3324 reserved
- Mont. Code Ann. § 15-30-3325— Definitions
- Mont. Code Ann. § 15-30-3326— Pass-through entity tax
- Mont. Code Ann. § 15-30-3327— Making pass-through entity tax election
- Mont. Code Ann. § 15-30-3328— Pass-through entity tax -- refundable credit -- credit for taxes paid to another state