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TITLE 15
CHAPTER 30
Part 33
Montana Code Annotated 2019
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