{"data":{"id":"us-mt/15-30-2105","jurisdiction":"us-mt","citation":"15-30-2105","heading":"Tax on lump-sum distributions.","body":"(1) A separate tax is imposed on that portion of a lump-sum distribution for which a deduction was allowed by section 62(a)(8) of the Internal Revenue Code (now repealed).\n(2) The tax is 10% of the amount of tax determined under section 402(d) of the Internal Revenue Code that was in effect and applicable to a distribution before amendment by section 1401 of Public Law 104-188.\n(3) All means available for the administration and enforcement of income taxes must be applied to the tax on lump-sum distributions.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 21. Rate and General Provisions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0050/0150-0300-0210-0050.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:14Z","sha256":"fe133cc1d7b4ae0d82233001e879097663b0a38fdc5fdb0fe908c204f75fdc74","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2104","next":"us-mt/15-30-2106"},"notice":"GroundRules: Original legal text. Not legal advice."}