The net value of independent liability fund contributions for any given fiscal year is taxed in accordance with 33-2-705 (2)(a).
Mont. Code Ann. § 33-27-118
Taxation of independent liability fund contributions
Known as the Independent Liability Fund Act
The act spans §§ 33–33 (14 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.