{"data":{"id":"us-mt/15-30-2112","jurisdiction":"us-mt","citation":"15-30-2112","heading":"Change from nonresident to resident or vice versa.","body":"If a taxpayer changes status from that of resident to that of nonresident or from that of nonresident to that of resident during the tax year, the taxpayer shall file a return. If a resident obtains employment outside the state, income from the employment is taxable in Montana.","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_0120/0150-0300-0210-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:14Z","sha256":"11382daedb3a5f55fe6e062ab8e556ff5c1a4dcffabf5b2fcefc0fd65471a6f1","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2111","next":"us-mt/15-30-2113"},"notice":"GroundRules: Original legal text. Not legal advice."}