Pass-through Entity Returns for Remic
Effective Jan 15, 2010Authorizing statute(s): 15-1-201, 15-30-2620, 15-31-501, MCA; Implementing statute(s): 15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-30-3312, 15-31-101, 15-31-111, MCAState of Montana
- (1) Every unincorporated Real Estate Mortgage Investment Conduit (REMIC) described in IRC 860D, that has Montana source income, must file a copy of its form 1066, federal Real Estate Mortgage Investment Conduit Income Tax Return on or before the due date (including extensions) for filing its federal return.
Authorizing statute(s): 15-1-201, 15-30-2620, 15-31-501, MCA
Implementing statute(s): 15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-30-3312, 15-31-101, 15-31-111, MCA
History: NEW, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 174, Eff. 1/15/10.