{"data":{"id":"us-mt/15-1-102","jurisdiction":"us-mt","citation":"15-1-102","heading":"Person defined.","body":"As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term \"person\" means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate.","path":["TITLE 15. TAXATION","CHAPTER 1. TAX ADMINISTRATION","Part 1. General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0010/part_0010/section_0020/0150-0010-0010-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:46:35Z","sha256":"78c73ae657404f5037cef37528fb843faf2071cda40c3745fd26cb28942db29f","source_id":"us-mt","stale":false,"prev":"us-mt/15-1-101","next":"us-mt/15-1-103"},"notice":"GroundRules: Original legal text. Not legal advice."}