Montana Code Annotated 2019

TITLE 15. TAXATION

CHAPTER 1. TAX ADMINISTRATION

Part 1. General Provisions

Person Defined

15-1-102. Person defined. As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term "person" means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate.

History: En. 84-102 by Sec. 1, Ch. 52, L. 1977; R.C.M. 1947, 84-102.