{"data":{"id":"us-mt/15-30-3325","jurisdiction":"us-mt","citation":"15-30-3325","heading":"Definitions.","body":"As used in 15-30-3326 through 15-30-3328 and this section, unless the context clearly indicates otherwise, the following definitions apply:\n(1) \"Electing pass-through entity\" means a partnership or an S. corporation that elects to be subject to an entity tax.\n(2) \"Entity tax\" means a tax that an electing pass-through entity elects to pay under 15-30-3325 through 15-30-3328 and this section.\n(3) \"Nonresident owner\" means an individual, estate, or trust that is not a resident owner.\n(4) \"Owner\" means a shareholder of an S. corporation or a partner in a partnership.\n(5) \"Resident owner\" means an individual, estate, or trust owner that is a resident of the 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_0250/0150-0300-0330-0250.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:21Z","sha256":"36250d5d4dbe5f382c692605d57f0b50677badf945029b0a4f69dfdce8982bc3","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-3322","next":"us-mt/15-30-3326"},"notice":"GroundRules: Original legal text. Not legal advice."}