Part
Partnership Audit Adjustments
- Mont. Code Ann. § 15-30-3401— Definitions
- Mont. Code Ann. § 15-30-3402— State partnership representative
- Mont. Code Ann. § 15-30-3403— Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners
- Mont. Code Ann. § 15-30-3404— Election -- partnership pays -- rulemaking
- Mont. Code Ann. § 15-30-3405— Modified reporting and payment method
- Mont. Code Ann. § 15-30-3406— Effect of election by audited partnership or tiered partner and payment of amount due
- Mont. Code Ann. § 15-30-3407— De minimis exception -- rulemaking
- Mont. Code Ann. § 15-30-3408— Estimated tax payments during course of federal audit