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U.S. State Codes
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Montana
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Title 15. Taxation
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Chapter 30. Individual Inco...
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Part 33. Small Business and Pass-Through Entities
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