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Montana Code Annotated

Part 33

Small Business and Pass-Through Entities

15-30-3301Definition of small business corporation 15-30-3302Income or license tax involving pass-through entities -- information returns required 15-30-3303reserved 15-30-3311Taxation of partners, shareholders, managers, and members 15-30-3312Composite returns and tax 15-30-3313Consent or withholding -- rulemaking 15-30-3314Review of pass-through entity taxation by department 15-30-3315Electronic partnership return required -- waiver -- rulemaking 15-30-3316reserved 15-30-3321Small business option unavailable on dissolution -- exception 15-30-3322reserved 15-30-3325Definitions 15-30-3326Pass-through entity tax 15-30-3327Making pass-through entity tax election 15-30-3328Pass-through entity tax -- refundable credit -- credit for taxes paid to another state