GroundRules
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- 15-30-2606 · Tolling of statute of limitations -- consent to extend time to assess tax.
- 15-30-2607 · Application for revision -- appeal.
- 15-30-2608 · Judicial review.
- 15-30-2609 · Credits and refunds -- period of limitations.
- 15-30-2610 · 15-30-2610 through 15-30-2615 reserved.
- 15-30-2616 · Information agents' duties.
- 15-30-2617 · Oaths administered by director of revenue and designated employees.
- 15-30-2618 · Confidentiality of tax records.
- 15-30-2619 · Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required.
- 15-30-2620 · Department rules -- conformance with Internal Revenue Code.
- 15-30-2621 · Agreements with contiguous states.
- 15-30-2622 · Closing agreements.
- 15-30-2623 · 15-30-2623 through 15-30-2628 reserved.
- 15-30-2629 · Authority to collect tax -- offset -- hearing.
- 15-30-2630 · Warrant for distraint.
- 15-30-2631 · Jeopardy assessments.
- 15-30-2632 · Deferment of taxes for person in military service -- filing of return.
- 15-30-2633 · Stay of enforcement against military personnel.
- 15-30-2634 · Failure to file return or report -- order to show cause -- action by department.
- 15-30-2635 · 15-30-2635 through 15-30-2640 reserved.
- 15-30-2641 · Repealed.
- 15-30-2642 · Notice of additional assessment -- penalty and interest for deficiency.
- 15-30-2643 · Time limitations for prosecution.
- 15-30-2644 · 15-30-2644 and 15-30-2645 reserved.
- 15-30-2646 · Relief from joint and several liability on joint return -- limitations -- rules.
- 15-30-2647 · 15-30-2647 through 15-30-2650 reserved.
- 15-30-2651 · Certified copies of tax returns to taxpayer -- fee.
- 15-30-2652 · 15-30-2652 through 15-30-2659 reserved.
- 15-30-2660 · Taxpayer integrity fees.
- 15-30-3001 · (Temporary) Short title.
- 15-30-3002 · (Temporary) Definitions.
- 15-30-3003 · (Temporary) Montana farm and ranch risk management account -- deposits -- exclusion from income.
- 15-30-3004 · (Temporary) Montana farm and ranch risk management account -- creation -- administration.
- 15-30-3005 · (Temporary) Montana farm and ranch risk management account -- distributions.
- 15-30-3101 · (Temporary) Purpose.
- 15-30-3102 · (Temporary) Definitions.
- 15-30-3103 · (Temporary) Requirements for student scholarship organizations.
- 15-30-3104 · (Temporary) Tuition payment limitation.
- 15-30-3105 · (Temporary) Reporting requirements for student scholarship organizations.
- 15-30-3106 · (Temporary) Student scholarship organizations -- listing on website.
- 15-30-3107 · 15-30-3107 through 15-30-3109 reserved.
- 15-30-3110 · (Temporary) Credit for providing supplemental funding to public schools -- innovative educational program.
- 15-30-3111 · (Temporary) Qualified education tax credit for donations to student scholarship organizations.
- 15-30-3112 · (Temporary) Report to revenue interim committee -- student scholarship organizations.
- 15-30-3113 · (Temporary) Review determination -- termination -- confidentiality.
- 15-30-3114 · (Temporary) Rulemaking.
- 15-30-3301 · Definition of small business corporation.
- 15-30-3302 · Income or license tax involving pass-through entities -- information returns required.
- 15-30-3303 · 15-30-3303 through 15-30-3310 reserved.
- 15-30-3311 · Taxation of partners, shareholders, managers, and members.
- 15-30-3312 · Composite returns and tax.
- 15-30-3313 · Consent or withholding -- rulemaking.
- 15-30-3314 · Review of pass-through entity taxation by department.
- 15-30-3315 · Electronic partnership return required -- waiver -- rulemaking.
- 15-30-3316 · 15-30-3316 through 15-30-3320 reserved.
- 15-30-3321 · Small business option unavailable on dissolution -- exception.
- 15-30-3322 · 15-30-3322 through 15-30-3324 reserved.
- 15-30-3325 · Definitions.
- 15-30-3326 · Pass-through entity tax.
- 15-30-3327 · Making pass-through entity tax election.
- 15-30-3328 · Pass-through entity tax -- refundable credit -- credit for taxes paid to another state.
- 15-30-3401 · Definitions.
- 15-30-3402 · State partnership representative.
- 15-30-3403 · Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners.
- 15-30-3404 · Election -- partnership pays -- rulemaking.
- 15-30-3405 · Modified reporting and payment method.
- 15-30-3406 · Effect of election by audited partnership or tiered partner and payment of amount due.
- 15-30-3407 · De minimis exception -- rulemaking.
- 15-30-3408 · Estimated tax payments during course of federal audit.
- 15-30-3701 · Short title.
- 15-30-3702 · Definitions.
- 15-30-3703 · Taxation of qualifying net capital gains from sale of capital stock -- conditions -- rulemaking.
- 15-30-3704 · Tax on qualifying net capital gains.
- 15-31-101 · Organizations subject to tax -- incorporation of terms that mean corporate income tax.
- 15-31-102 · Organizations exempt from tax -- unrelated business income not exempt.
- 15-31-103 · Research and development firms exempt from taxation -- application.
- 15-31-104 · 15-31-104 through 15-31-109 reserved.
- 15-31-110 · Electronic corporate income tax return required -- waiver -- rulemaking.
- 15-31-111 · Return to be filed -- penalty and interest.
- 15-31-112 · Taxable period.
- 15-31-113 · (Temporary) Gross income and net income.
- 15-31-113 · (Effective January 1, 2036) Gross income and net income.
- 15-31-114 · Deductions allowed in computing income.
- 15-31-115 · Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes.
- 15-31-116 · Repealed.
- 15-31-117 · Tax deductibility.
- 15-31-118 · Taxable liability on termination of independent liability fund.
- 15-31-119 · Net operating losses -- carryovers and carrybacks -- limit.
- 15-31-120 · 15-31-120 reserved.
- 15-31-121 · Rate of tax -- minimum tax -- distribution of revenue.
- 15-31-122 · Alternative gross sales tax.
- 15-31-123 · Repealed.
- 15-31-124 · Repealed.
- 15-31-125 · Repealed.
- 15-31-126 · Repealed.
- 15-31-127 · Repealed.
- 15-31-128 · 15-31-128 and 15-31-129 reserved.
- 15-31-130 · Repealed.
- 15-31-131 · Repealed.
- 15-31-132 · Repealed.