{"data":{"id":"us-mt/15-30-2118","jurisdiction":"us-mt","citation":"15-30-2118","heading":"Taxable liability on termination of independent liability fund.","body":"If an independent liability fund established pursuant to Title 33, chapter 27, is terminated as provided in 33-27-119, the income from the principal distributed pursuant to 33-27-119(3) is taxable to that person or persons under the applicable provisions of this chapter.","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_0180/0150-0300-0210-0180.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:14Z","sha256":"7072f9c5235b78d56542517ae547eadcbe7bc99c31fa9cfbf12011e540f9beab","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2117","next":"us-mt/15-30-2119"},"notice":"GroundRules: Original legal text. Not legal advice."}