{"data":{"id":"us-mt/15-30-3321","jurisdiction":"us-mt","citation":"15-30-3321","heading":"Small business option unavailable on dissolution -- exception.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 33. Small Business and Pass-Through Entities"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0330/section_0210/0150-0300-0330-0210.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:21Z","sha256":"2a785ef398bcac9b23de5cd58532c40847fc27abf5cb9060eecdafbfe8b11175","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-3316","next":"us-mt/15-30-3322"},"notice":"GroundRules: Original legal text. Not legal advice."}