{"data":{"id":"us-mt/39-51-207","jurisdiction":"us-mt","citation":"39-51-207","heading":"Treatment of limited liability companies.","body":"For the purposes of this chapter, a limited liability company is treated as follows:\n(1) as a sole proprietorship if it is a single-member limited liability company;\n(2) as a partnership if it consists of more than a single member and it is not established as a corporation pursuant to the provisions of the Internal Revenue Code for income tax purposes; or\n(3) as a corporation if it is classified as a corporation for income tax purposes pursuant to the Internal Revenue Code.","path":["TITLE 39. LABOR","CHAPTER 51. UNEMPLOYMENT INSURANCE","Part 2. Definitions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0390/chapter_0510/part_0020/section_0070/0390-0510-0020-0070.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:54:34Z","sha256":"cba58e861d68533f65cb07901f58e566971e0984050dd98aad05b6fe8e244ae6","source_id":"us-mt","stale":false,"prev":"us-mt/39-51-206","next":"us-mt/39-51-301"},"notice":"GroundRules: Original legal text. Not legal advice."}