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TITLE 15
CHAPTER 30
Part 33
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 33. Small Business and Pass-Through Entities
15-30-3301
Definition of small business corporation
15-30-3302
Income or license tax involving pass-through entities -- information returns required
15-30-3303
through 15-30-3310 reserved
15-30-3311
Taxation of partners, shareholders, managers, and members
15-30-3312
Composite returns and tax
15-30-3313
Consent or withholding -- rulemaking
15-30-3314
Review of pass-through entity taxation by department
15-30-3315
Electronic partnership return required -- waiver -- rulemaking
15-30-3316
through 15-30-3320 reserved
15-30-3321
Small business option unavailable on dissolution -- exception
15-30-3322
through 15-30-3324 reserved
15-30-3325
Definitions
15-30-3326
Pass-through entity tax
15-30-3327
Making pass-through entity tax election
15-30-3328
Pass-through entity tax -- refundable credit -- credit for taxes paid to another state