reglab/housing_qa huggingface dataset:
MT Code § 15-30-229 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-229. through 15-30-240 reserved

  15-30-229 through 15-30-240 reserved.
MT Code § 15-30-241 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-241. Renumbered 15-30-2512

  15-30-241. Renumbered 15-30-2512. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-242 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-242. Repealed

  15-30-242. Repealed. Secs. 2, 4, Ch. 17, Sp. L. January 1992.   History: En. 84-4940 by Sec. 13, Ch. 260, L. 1955; amd. Sec. 184, Ch. 516, L. 1973; amd. Sec. 2, Ch. 374, L. 1977; R.C.M. 1947, 84-4940(part).
MT Code § 15-30-243 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-243. through 15-30-245 reserved

  15-30-243 through 15-30-245 reserved.
MT Code § 15-30-246 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-246. Renumbered 15-30-2521

  15-30-246. Renumbered 15-30-2521. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-247 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-247. Renumbered 15-30-2522

  15-30-247. Renumbered 15-30-2522. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-248 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-248. Renumbered 15-30-2523

  15-30-248. Renumbered 15-30-2523. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-249 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-249. Repealed

  15-30-249. Repealed. Sec. 10, Ch. 67, L. 2005.   History: En. Sec. 1, Ch. 491, L. 1997.
MT Code § 15-30-250 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-250. Repealed

  15-30-250. Repealed. Sec. 10, Ch. 67, L. 2005.   History: En. Sec. 2, Ch. 491, L. 1997.
MT Code § 15-30-251 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-251. Repealed

  15-30-251. Repealed. Sec. 10, Ch. 67, L. 2005.   History: En. Sec. 3, Ch. 491, L. 1997.
MT Code § 15-30-252 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-252. through 15-30-254 reserved

  15-30-252 through 15-30-254 reserved.
MT Code § 15-30-255 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-255. Renumbered 15-30-2531

  15-30-255. Renumbered 15-30-2531. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-256 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-256. Repealed

  15-30-256. Repealed. Sec. 10, Ch. 67, L. 2005.   History: En. Sec. 5, Ch. 491, L. 1997; amd. Sec. 2, Ch. 243, L. 2003.
MT Code § 15-30-257 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-257. Repealed

  15-30-257. Repealed. Sec. 10, Ch. 67, L. 2005.   History: En. Sec. 7, Ch. 491, L. 1997.
MT Code § 15-30-258 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-258. through 15-30-260 reserved

  15-30-258 through 15-30-260 reserved.
MT Code § 15-30-261 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-261. Renumbered 15-30-2536

  15-30-261. Renumbered 15-30-2536. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-262 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-262. Renumbered 15-30-2537

  15-30-262. Renumbered 15-30-2537. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-263 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-263. Renumbered 15-30-2538

  15-30-263. Renumbered 15-30-2538. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-264 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-264. Renumbered 15-30-2539

  15-30-264. Renumbered 15-30-2539. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-265 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-265. Renumbered 15-30-2540

  15-30-265. Renumbered 15-30-2540. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-266 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-266. Renumbered 15-30-2541

  15-30-266. Renumbered 15-30-2541. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-267 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-267. Renumbered 15-30-2542

  15-30-267. Renumbered 15-30-2542. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-268 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-268. Renumbered 15-30-2543

  15-30-268. Renumbered 15-30-2543. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-269 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-269. Renumbered 15-30-2544

  15-30-269. Renumbered 15-30-2544. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-270 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-270. Renumbered 15-30-2545

  15-30-270. Renumbered 15-30-2545. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-271 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-271. Renumbered 15-30-2546

  15-30-271. Renumbered 15-30-2546. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-272 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 2. Withholding and Estimated Tax (Renumbered and Repealed)|15-30-272. Renumbered 15-30-2547

  15-30-272. Renumbered 15-30-2547. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-301 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-301. Renumbered 15-30-2616

  15-30-301. Renumbered 15-30-2616. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-302 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-302. Renumbered 15-30-2617

  15-30-302. Renumbered 15-30-2617. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-303 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-303. Renumbered 15-30-2618

  15-30-303. Renumbered 15-30-2618. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-304. Renumbered 15-30-2619

  15-30-304. Renumbered 15-30-2619. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-305 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-305. Renumbered 15-30-2620

  15-30-305. Renumbered 15-30-2620. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-306 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-306. Renumbered 15-30-2621

  15-30-306. Renumbered 15-30-2621. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-307 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-307. Renumbered 15-30-2622

  15-30-307. Renumbered 15-30-2622. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-308 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-308. and 15-30-309 reserved

  15-30-308 and 15-30-309 reserved.
MT Code § 15-30-310 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-310. Renumbered 15-30-2629

  15-30-310. Renumbered 15-30-2629. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-311 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-311. Renumbered 15-30-2630

  15-30-311. Renumbered 15-30-2630. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-312 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-312. Renumbered 15-30-2631

  15-30-312. Renumbered 15-30-2631. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-313 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-313. Renumbered 15-30-2632

  15-30-313. Renumbered 15-30-2632. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-314 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-314. Renumbered 15-30-2633

  15-30-314. Renumbered 15-30-2633. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-315 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-315. Repealed

  15-30-315. Repealed. Sec. 54, Ch. 439, L. 1981.   History: En. Sec. 1, Ch. 130, L. 1965; amd. Sec. 193, Ch. 516, L. 1973; R.C.M. 1947, 84-4958.
MT Code § 15-30-316 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-316. Renumbered 15-30-2634

  15-30-316. Renumbered 15-30-2634. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-317 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-317. through 15-30-320 reserved

  15-30-317 through 15-30-320 reserved.
MT Code § 15-30-321 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-321. Renumbered 15-30-2641

  15-30-321. Renumbered 15-30-2641. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-322 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-322. Repealed

  15-30-322. Repealed. Sec. 5, Ch. 520, L. 1993.   History: En. Sec. 27, Ch. 181, L. 1933; re-en. Sec. 2295.27, R.C.M. 1935; amd. Sec. 178, Ch. 516, L. 1973; R.C.M. 1947, 84-4929.
MT Code § 15-30-323 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-323. Renumbered 15-30-2642

  15-30-323. Renumbered 15-30-2642. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-324 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-324. Renumbered 15-30-2643

  15-30-324. Renumbered 15-30-2643. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-325 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-325. through 15-30-330 reserved

  15-30-325 through 15-30-330 reserved.
MT Code § 15-30-331 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 3. Administration and Collection (Renumbered and Repealed)|15-30-331. Renumbered 15-30-2651

  15-30-331. Renumbered 15-30-2651. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-601 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 6. Particular Income Tax Applications (Renumbered)|15-30-601. Renumbered 15-30-3001

  15-30-601. Renumbered 15-30-3001. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-602 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 6. Particular Income Tax Applications (Renumbered)|15-30-602. Renumbered 15-30-3002

  15-30-602. Renumbered 15-30-3002. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-603 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 6. Particular Income Tax Applications (Renumbered)|15-30-603. Renumbered 15-30-3003

  15-30-603. Renumbered 15-30-3003. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-604 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 6. Particular Income Tax Applications (Renumbered)|15-30-604. Renumbered 15-30-3004

  15-30-604. Renumbered 15-30-3004. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-605 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 6. Particular Income Tax Applications (Renumbered)|15-30-605. Renumbered 15-30-3005

  15-30-605. Renumbered 15-30-3005. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-1101 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1101. Renumbered 15-30-3301

  15-30-1101. Renumbered 15-30-3301. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-1102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1102. Renumbered 15-30-3302

  15-30-1102. Renumbered 15-30-3302. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-1103 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1103. through 15-30-1110 reserved

  15-30-1103 through 15-30-1110 reserved.
MT Code § 15-30-1111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1111. Renumbered 15-30-3311

  15-30-1111. Renumbered 15-30-3311. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-1112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1112. Renumbered 15-30-3312

  15-30-1112. Renumbered 15-30-3312. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-1113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1113. Renumbered 15-30-3313

  15-30-1113. Renumbered 15-30-3313. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-1114 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1114. Renumbered 15-30-3314

  15-30-1114. Renumbered 15-30-3314. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-1115 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1115. through 15-30-1120 reserved

  15-30-1115 through 15-30-1120 reserved.
MT Code § 15-30-1121 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 11. Pass-Through Entities (Renumbered)|15-30-1121. Renumbered 15-30-3321

  15-30-1121. Renumbered 15-30-3321. Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2102 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 21. Rate and General Provisions|15-30-2102. Construction of net income

  15-30-2102. (Temporary) Construction of net income. For the purpose of raising revenue, the net income required to be shown on returns under this chapter and taken as the basis for determining the tax hereunder shall not be classified or held or construed to be property. All income except what has been expressly exempted under the provisions of this chapter and income not permitted to be taxed under the constitution of this state or the constitution or laws of the United States shall be included and considered in determining the net income of taxpayers within the provision of this chapter.  15-30-2102. (Effective January 1, 2024) Construction of income. For the purpose of raising revenue, the income required to be shown on returns under this chapter and taken as the basis for determining the tax may not be classified or held or construed to be property. All income except what has been expressly exempted under the provisions of the Internal Revenue Code or this chapter and income not permitted to be taxed under the constitution of this state or the constitution or laws of the United States must be included and considered in determining the income of taxpayers subject to tax within the provisions of this chapter.  History: En. Sec. 31, Ch. 181, L. 1933; re-en. Sec. 2295.31, R.C.M. 1935; R.C.M. 1947, 84-4932; Sec. 15-30-102, MCA 2007; redes. 15-30-2102 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 8, Ch. 503, L. 2021.
MT Code § 15-30-2105 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 21. Rate and General Provisions|15-30-2105. Tax on lump-sum distributions

  15-30-2105. Tax on lump-sum distributions. (1) A separate tax is imposed on that portion of a lump-sum distribution for which a deduction was allowed by section 62(a)(8) of the Internal Revenue Code (now repealed).   (2) The tax is 10% of the amount of tax determined under section 402(d) of the Internal Revenue Code that was in effect and applicable to a distribution before amendment by section 1401 of Public Law 104-188.   (3) All means available for the administration and enforcement of income taxes must be applied to the tax on lump-sum distributions.   History: En. Sec. 1, Ch. 380, L. 1983; amd. Sec. 23, Ch. 114, L. 2003; amd. Sec. 1, Ch. 159, L. 2003; Sec. 15-30-106, MCA 2007; redes. 15-30-2105 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2106 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 21. Rate and General Provisions|15-30-2106. through 15-30-2109 reserved

  15-30-2106 through 15-30-2109 reserved.
MT Code § 15-30-2111 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 21. Rate and General Provisions|15-30-2111. Nonresident and temporary resident taxpayers -- adjusted gross income

  15-30-2111. (Temporary) Nonresident and temporary resident taxpayers -- adjusted gross income. In the case of a taxpayer other than a resident of this state, adjusted gross income includes the entire amount of adjusted gross income as provided for in 15-30-2110. (Repealed effective January 1, 2024--secs. 65, 70(1), Ch. 503, L. 2021.)  History: En. Sec. 7, Ch. 181, L. 1933; re-en. Sec. 2295.7, R.C.M. 1935; amd. Sec. 1, Ch. 28, L. 1937; amd. Sec. 1, Ch. 7, L. 1939; amd. Sec. 1, Ch. 63, L. 1949; amd. Sec. 1, Ch. 17, L. 1951; amd. Sec. 1, Ch. 111, L; 1953; amd. Sec. 3, Ch. 260, L. 1955; amd. Sec. 1, Ch. 237, L. 1963; amd; Sec. 1, Ch. 270, L. 1965; amd. Sec. 168, Ch. 516, L. 1973; R.C.M. 1947, 84-4907; amd. Sec. 1, Ch. 623, L. 1979; amd. Sec. 4, Ch. 480, L. 1981; amd. Sec. 1, Ch. 378, L. 1983; amd. Sec. 1, Ch. 199, L. 1985; amd. Sec. 5, Ch. 14, Sp. L. July 1992; amd. Sec. 10, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); Sec. 15-30-131, MCA 2007; redes. 15-30-2111 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2112 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 21. Rate and General Provisions|15-30-2112. Change from nonresident to resident or vice versa

  15-30-2112. Change from nonresident to resident or vice versa. If a taxpayer changes status from that of resident to that of nonresident or from that of nonresident to that of resident during the tax year, the taxpayer shall file a return. If a resident obtains employment outside the state, income from the employment is taxable in Montana.   History: En. Sec. 15, Ch. 181, L. 1933; re-en. Sec. 2295.15, R.C.M. 1935; amd. Sec. 9, Ch. 260, L. 1955; amd. Sec. 6, Ch. 253, L. 1959; R.C.M. 1947, 84-4915; amd. Sec. 6, Ch. 14, Sp. L. July 1992; amd. Sec. 162, Ch. 56, L. 2009; Sec. 15-30-132, MCA 2007; redes. 15-30-2112 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2113 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 21. Rate and General Provisions|15-30-2113. Determination of marital status

  15-30-2113. (Temporary) Determination of marital status. For purposes of this chapter:  (1) the determination of whether an individual is married must be made as of the close of the individual's tax year, except that if the individual's spouse dies during the individual's tax year, the determination must be made as of the time of death; and   (2) an individual legally separated from the individual's spouse under a decree of divorce or of separate maintenance may not be considered as married.   15-30-2113. (Effective January 1, 2024) Determination of status -- effect of status elections. For purposes of this chapter:  (1) the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code;   (2) the status that a taxpayer claims or elects in a federal income tax return with respect to the taxpayer or another individual or that the taxpayer or other individual is determined to have for federal income tax purposes conclusively determines the status of that individual; and   (3) a joint Montana individual income tax return must be filed for any tax year for which a joint federal income tax return is filed unless one of the individuals is a nonresident for any part of the tax year.   History: En. Sec. 10, Ch. 181, L. 1933; re-en. Sec. 2295.10, R.C.M. 1935; amd. Sec. 1, Ch. 29, L. 1941; amd. Sec. 1, Ch. 196, L. 1949; amd. Sec. 1, Ch. 233, L. 1957; amd. Sec. 3, Ch. 253, L. 1959; amd. Sec. 2, Ch. 199, L; 1963; amd. Sec. 1, Ch. 363, L. 1974; R.C.M. 1947, 84-4910(h); amd. Sec. 163, Ch. 56, L. 2009; Sec. 15-30-134, MCA 2007; redes. 15-30-2113 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 11, Ch. 503, L. 2021.