GroundRules
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- 15-30-2142 · Repealed.
- 15-30-2143 · Repealed.
- 15-30-2144 · Repealed.
- 15-30-2145 · 15-30-2145 through 15-30-2150 reserved.
- 15-30-2151 · Tax on beneficiaries or fiduciaries of estates or trusts.
- 15-30-2152 · Repealed.
- 15-30-2153 · Determination of tax of estates and trusts.
- 15-30-2154 · Estates and trusts tax remedies.
- 15-30-2155 · 15-30-2155 through 15-30-2190 reserved.
- 15-30-2191 · Terminated.
- 15-30-2301 · Repealed.
- 15-30-2302 · Credit allowed resident taxpayers for income taxes imposed by foreign states or countries.
- 15-30-2303 · Tax credits subject to review by interim committee.
- 15-30-2304 · 15-30-2304 through 15-30-2317 reserved.
- 15-30-2318 · Earned income tax credit.
- 15-30-2319 · Repealed.
- 15-30-2320 · Repealed.
- 15-30-2321 · (Temporary) Adoption tax credit -- rulemaking.
- 15-30-2322 · 15-30-2322 through 15-30-2325 reserved.
- 15-30-2326 · Repealed.
- 15-30-2327 · Qualified endowments credit -- definitions -- rules.
- 15-30-2328 · Credit for contributions to qualified endowment -- recapture of credit -- deduction included as income.
- 15-30-2329 · Beneficiaries of estates -- credit for contribution to qualified endowment.
- 15-30-2330 · 15-30-2330 through 15-30-2333 reserved.
- 15-30-2334 · (Temporary) Credit for providing supplemental funding to public schools -- innovative educational program.
- 15-30-2335 · (Temporary) Qualified education individual income tax credit for contributions to student scholarship organization.
- 15-30-2336 · Repealed.
- 15-30-2337 · Residential property tax credit for elderly -- definitions.
- 15-30-2338 · Residential property tax credit for elderly -- eligibility -- disallowance or adjustment.
- 15-30-2339 · Residential property tax credit for elderly -- filing date.
- 15-30-2340 · Residential property tax credit for elderly -- computation of relief.
- 15-30-2341 · Residential property tax credit for elderly -- limitations -- denial of claim.
- 15-30-2342 · Credit for preservation of historic buildings.
- 15-30-2343 · 15-30-2343 through 15-30-2355 reserved.
- 15-30-2356 · Repealed.
- 15-30-2357 · Tax credit for hiring registered apprentice or veteran apprentice.
- 15-30-2358 · Repealed.
- 15-30-2359 · (Temporary) Tax credit for trades education and training.
- 15-30-2360 · 15-30-2360 reserved.
- 15-30-2361 · Grow Montana jobs -- annual job growth incentive tax credit.
- 15-30-2362 · 15-30-2362 and 15-30-2363 reserved.
- 15-30-2364 · Repealed.
- 15-30-2365 · Repealed.
- 15-30-2366 · Repealed.
- 15-30-2367 · Repealed.
- 15-30-2368 · Repealed.
- 15-30-2369 · Repealed.
- 15-30-2370 · Repealed.
- 15-30-2371 · Repealed.
- 15-30-2372 · Repealed.
- 15-30-2373 · Repealed.
- 15-30-2374 · 15-30-2374 through 15-30-2379 reserved.
- 15-30-2380 · (Temporary) Credit for unlocking public lands program -- definitions.
- 15-30-2381 · Repealed.
- 15-30-2382 · 15-30-2382 through 15-30-2385 reserved.
- 15-30-2386 · Funding for administration of special revenue accounts.
- 15-30-2387 · (Temporary) Voluntary checkoff for nongame wildlife programs.
- 15-30-2388 · Agriculture literacy in Montana schools program account -- administration.
- 15-30-2389 · Voluntary checkoff for agriculture literacy in Montana schools program.
- 15-30-2390 · (Temporary) Voluntary checkoff for child abuse and neglect prevention program.
- 15-30-2391 · 15-30-2391 reserved.
- 15-30-2392 · Voluntary checkoff for Montana military relief fund.
- 15-30-2393 · Election to deposit refund to education savings or ABLE account.
- 15-30-2501 · Definitions.
- 15-30-2502 · Withholding of tax from wages.
- 15-30-2503 · Employer liable for withholding taxes and statements.
- 15-30-2504 · Schedules for remitting income withholding taxes -- records.
- 15-30-2505 · Amount withheld considered as tax collected.
- 15-30-2506 · Annual withholding statement.
- 15-30-2507 · Annual statement by employer.
- 15-30-2508 · Withheld taxes held in trust for state.
- 15-30-2509 · Violations by employer -- penalties, interest, remedies, and waivers -- rulemaking.
- 15-30-2510 · Remitting withholding taxes electronically -- employer option -- timely remittance.
- 15-30-2511 · Voluntary state withholding from federal annuity -- agreement with federal government.
- 15-30-2512 · Estimated tax -- payment -- exceptions -- interest.
- 15-30-2513 · Withholding from compensation -- exception.
- 15-30-2514 · 15-30-2514 through 15-30-2520 reserved.
- 15-30-2521 · Policy and purpose.
- 15-30-2522 · Withholding of lottery winnings.
- 15-30-2523 · Determination of employer status.
- 15-30-2524 · 15-30-2524 through 15-30-2530 reserved.
- 15-30-2531 · Credits and refunds -- period of limitations.
- 15-30-2532 · 15-30-2532 through 15-30-2535 reserved.
- 15-30-2536 · Short title.
- 15-30-2537 · Definitions.
- 15-30-2538 · Withholding required on mineral royalty payments.
- 15-30-2539 · Withholding -- no application under certain conditions.
- 15-30-2540 · Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address.
- 15-30-2541 · Royalty withholding tax remittance schedule -- alternative schedules and methods -- records.
- 15-30-2542 · Amount of royalty payment withheld considered taxes collected.
- 15-30-2543 · Annual withholding statement to royalty owner.
- 15-30-2544 · Remitter to furnish annual statement to department.
- 15-30-2545 · Withheld taxes held in trust for state.
- 15-30-2546 · Violations by remitter -- penalties -- interest -- remedies -- waivers -- rulemaking.
- 15-30-2547 · Rulemaking authority.
- 15-30-2601 · Tax as personal debt.
- 15-30-2602 · Returns and payment of tax -- penalty and interest -- refunds -- credits.
- 15-30-2603 · Return of fiduciary.
- 15-30-2604 · Time for filing -- extensions of time.
- 15-30-2605 · Revision of return by department -- statute of limitations -- examination of records and persons.