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TITLE 15
CHAPTER 30
Part 34
Montana Code Annotated 2021
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