Small Business and Pass-Through Entities

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Individual Income Tax
  5. Small Business and Pass-Through Entities

Checkout our iOS App for a better way to browser and research.

Section
15-30-3301

Definition of small business corporation

Section
15-30-3302

Income or license tax involving pass-through entities -- information returns required

Section
15-30-3303. through 15-30-3310

reserved

Section
15-30-3311

Taxation of partners, shareholders, managers, and members

Section
15-30-3312

Composite returns and tax

Section
15-30-3313

Consent or withholding -- rulemaking

Section
15-30-3314

Review of pass-through entity taxation by department

Section
15-30-3315

Electronic partnership return required -- waiver -- rulemaking

Section
15-30-3316. through 15-30-3320

reserved

Section
15-30-3321

Small business option unavailable on dissolution -- exception