General | Midpage42.9.101Definitions42.9.102Pass-through Entity Information Returns42.9.103Late-file Penalty for Pass-through Entities42.9.104Consent, Composite Return, or Withholding for Partners, Shareholders, Managers, and Members Who Are Nonresident Individuals, Estates, or Trusts42.9.105Consent, Composite Return, or Withholding for Partners, Shareholders, Managers, and Members That Are Foreign C Corporations42.9.106Composite Return, Withholding, or Waiver for Partners, Shareholders, Managers, and Members That Are Second-tier Pass-through Entities42.9.107Multi-tiered Pass-through Entity Structures with Montana Source Income – Reporting Requirements42.9.108Inactive Pass-through Entities42.9.109Partners, Shareholders, Managers, and Members Who Are Tax-exempt Entities42.9.110Pass-through Entities – Audit Adjustments42.9.111Pass-through Entities—Statute of Limitations for Audit Adjustments42.9.112Apportionable and Nonapportionable Income – Apportionment or Allocation – Pass-through Entities