Toggle navigation
MCA Contents
Search
Help
MCA Contents
TITLE 15
CHAPTER 30
Part 34
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 34. Partnership Audit Adjustments
15-30-3401
Definitions
15-30-3402
State partnership representative
15-30-3403
Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners
15-30-3404
Election -- partnership pays -- rulemaking
15-30-3405
Modified reporting and payment method
15-30-3406
Effect of election by audited partnership or tiered partner and payment of amount due
15-30-3407
De minimis exception -- rulemaking
15-30-3408
Estimated tax payments during course of federal audit