- (1) The Montana Limited Liability Company Act as codified in Title 35, chapter 8, MCA, is effective for tax periods beginning on or after October 1, 1993. The taxpayer must register as a limited liability company with the Montana secretary of state before being recognized as a limited liability company by the department.
Authorizing statute(s): Sec. 15-1-201, MCA
Implementing statute(s): Title 35, chapter 8, MCA
History: NEW, 1994 MAR p. 1721, Eff. 6/24/94.