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Montana · Through Montana Code Annotated 2025

15-30-3321: Small business option unavailable on dissolution -- exception.

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Where this section sits in the code
  1. TITLE 15. TAXATION
  2. CHAPTER 30. INDIVIDUAL INCOME TAX
  3. Part 33. Small Business and Pass-Through Entities

In the case of corporation dissolution, no benefits may be taken under the "small business act" or under any law or regulation shifting the tax to be paid from the corporation to the shareholders unless all shareholders agree to assume personal income tax liability the same as they would bear if they were residents of this state.

Collected 2026-09-14T04:47:21Z. Source file · JSON

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