reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-136. Renumbered 15-30-2152

15-30-136. Renumbered 15-30-2152.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-137. Renumbered 15-30-2153

15-30-137. Renumbered 15-30-2153.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-138. Renumbered 15-30-2154

15-30-138. Renumbered 15-30-2154.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-140. Renumbered 15-30-2336

15-30-140. Renumbered 15-30-2336.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-141. Renumbered 15-30-2601

15-30-141. Renumbered 15-30-2601.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-142. Renumbered 15-30-2602

15-30-142. Renumbered 15-30-2602.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-143. Renumbered 15-30-2603

15-30-143. Renumbered 15-30-2603.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-144. Renumbered 15-30-2604

15-30-144. Renumbered 15-30-2604.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-145. Renumbered 15-30-2605

15-30-145. Renumbered 15-30-2605.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-146. Renumbered 15-30-2606

15-30-146. Renumbered 15-30-2606.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-147. Renumbered 15-30-2607

15-30-147. Renumbered 15-30-2607.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-148. Renumbered 15-30-2608

15-30-148. Renumbered 15-30-2608.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-149. Renumbered 15-30-2609

15-30-149. Renumbered 15-30-2609.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-150. Renumbered 15-30-2387

15-30-150. Renumbered 15-30-2387.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-151. Renumbered 15-30-2388

15-30-151. Renumbered 15-30-2388.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-152. Renumbered 15-30-2389

15-30-152. Renumbered 15-30-2389.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-153. Renumbered 15-30-2386

15-30-153. Renumbered 15-30-2386.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-154. Renumbered 15-30-2142

15-30-154. Renumbered 15-30-2142.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-155. Renumbered 15-30-2390

15-30-155. Renumbered 15-30-2390.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-156. Renumbered 15-30-2143

15-30-156. Renumbered 15-30-2143.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-157. Renumbered 15-30-2144

15-30-157. Renumbered 15-30-2144.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-158. Terminated

15-30-158. Terminated.
Sec. 12, Ch. 808, L. 1991.
History: En. Sec. 7, Ch. 808, L. 1991; amd. Sec. 6, Ch. 581, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-159. Terminated

15-30-159. Terminated.
Sec. 12, Ch. 808, L. 1991.
History: En. Sec. 8, Ch. 808, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-160. Terminated

15-30-160. Terminated.
Sec. 12, Ch. 808, L. 1991.
History: En. Sec. 9, Ch. 808, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-161. Repealed

15-30-161. Repealed.
Sec. 4, Ch. 159, L. 2003.
History: En. 84-4960 by Sec. 1, Ch. 412, L. 1977; R.C.M. 1947, 84-4960; amd. Sec. 1, Ch. 111, L. 1979; amd. Sec. 1, Ch. 520, L. 1981; amd. Sec. 5, Ch. 807, L. 1991.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-162. Repealed

15-30-162. Repealed.
Sec. 4, Ch. 159, L. 2003.
History: En. 84-4961 by Sec. 2, Ch. 412, L. 1977; R.C.M. 1947, 84-4961(part); amd. Sec. 2, Ch. 111, L. 1979; amd. Sec. 2, Ch. 422, L. 1981; amd. Sec. 2, Ch. 520, L. 1981; amd. Sec. 1, Ch. 704, L. 1983; amd. Sec. 69, Ch. 42, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-163. Renumbered 15-30-2326

15-30-163. Renumbered 15-30-2326.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-164. Renumbered 15-30-2320

15-30-164. Renumbered 15-30-2320.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-165. Renumbered 15-30-2327

15-30-165. Renumbered 15-30-2327.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-166. Renumbered 15-30-2328

15-30-166. Renumbered 15-30-2328.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-167. Renumbered 15-30-2329

15-30-167. Renumbered 15-30-2329.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-168. Renumbered 15-30-2358

15-30-168. Renumbered 15-30-2358.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-169. Repealed

15-30-169. Repealed.
Sec. 30, Ch. 486, L. 2009.
History: En. Sec. 1, Ch. 535, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-170. Void

15-30-170. Void.
I.R. No. 112, Nov. 8, 1994.
History: En. Sec. 8, Ch. 634, L. 1993.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-171. Renumbered 15-30-2337

15-30-171. Renumbered 15-30-2337.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-172. Renumbered 15-30-2338

15-30-172. Renumbered 15-30-2338.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-173. Repealed

15-30-173. Repealed.
Sec. 9, Ch. 147, L. 2009.
History: En. Sec. 3, Ch. 584, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-174. Renumbered 15-30-2339

15-30-174. Renumbered 15-30-2339.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-175. Repealed

15-30-175. Repealed.
Sec. 9, Ch. 147, L. 2009.
History: En. Sec. 5, Ch. 584, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-176. Renumbered 15-30-2340

15-30-176. Renumbered 15-30-2340.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-177. Renumbered 15-30-2341

15-30-177. Renumbered 15-30-2341.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-178. Repealed

15-30-178. Repealed.
Sec. 9, Ch. 147, L. 2009.
History: En. Sec. 8, Ch. 584, L. 1981; amd. Sec. 5, Ch. 543, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-179. Repealed

15-30-179. Repealed.
Sec. 9, Ch. 147, L. 2009.
History: En. Sec. 9, Ch. 584, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-180. Renumbered 15-30-2342

15-30-180. Renumbered 15-30-2342.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-181. Terminated

15-30-181. Terminated.
Sec. 7, Ch. 411, L. 2001.
History: En. Sec. 1, Ch. 411, L. 2001.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-182. Renumbered 15-30-2356

15-30-182. Renumbered 15-30-2356.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-183. Renumbered 15-30-2301

15-30-183. Renumbered 15-30-2301.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-184. Repealed

15-30-184. Repealed.
Sec. 3, Ch. 309, L. 2009.
History: En. Sec. 16, Ch. 537, L. 2005.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-185. Renumbered 15-30-2368

15-30-185. Renumbered 15-30-2368.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-186. Renumbered 15-30-2373

15-30-186. Renumbered 15-30-2373.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-187. Terminated

15-30-187. Terminated.
Sec. 1, Ch. 338, L. 2005.
History: En. Sec. 2, Ch. 590, L. 2003.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-188. Renumbered 15-30-2369

15-30-188. Renumbered 15-30-2369.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-189. Renumbered 15-30-2370

15-30-189. Renumbered 15-30-2370.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-190. Renumbered 15-30-2371

15-30-190. Renumbered 15-30-2371.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-191. Renumbered 15-30-2372

15-30-191. Renumbered 15-30-2372.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-192. Repealed

15-30-192. Repealed.
Sec. 23, Ch. 163, L. 2005.
History: En. Sec. 1, Ch. 501, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-193. Renumbered 15-30-2392

15-30-193. Renumbered 15-30-2392.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-194. Renumbered 15-30-2364

15-30-194. Renumbered 15-30-2364.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-195. Terminated

15-30-195. Terminated.
Sec. 7, Ch. 29, L. 1995.
History: En. Secs. 1, 2, 4, Ch. 29, L. 1995; amd. Sec. 7, Ch. 389, L. 1999.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-196. Renumbered 15-30-2381

15-30-196. Renumbered 15-30-2381.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated) › 15-30-199. Terminated

15-30-199. Terminated.
Sec. 39, Ch. 15, Sp. L. July 1992.
History: En. Sec. 2, Ch. 15, Sp. L. July 1992.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-201. Renumbered 15-30-2501

15-30-201. Renumbered 15-30-2501.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-202. Renumbered 15-30-2502

15-30-202. Renumbered 15-30-2502.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-203. Renumbered 15-30-2503

15-30-203. Renumbered 15-30-2503.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-204. Renumbered 15-30-2504

15-30-204. Renumbered 15-30-2504.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-205. Renumbered 15-30-2505

15-30-205. Renumbered 15-30-2505.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-206. Renumbered 15-30-2506

15-30-206. Renumbered 15-30-2506.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-207. Renumbered 15-30-2507

15-30-207. Renumbered 15-30-2507.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-208. Renumbered 15-30-2508

15-30-208. Renumbered 15-30-2508.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-209. Renumbered 15-30-2509

15-30-209. Renumbered 15-30-2509.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-210. Renumbered 15-30-2510

15-30-210. Renumbered 15-30-2510.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-211. Renumbered 15-1-208 and 16-11-110

15-30-211. Renumbered 15-1-208 and 16-11-110.
Sec. 2, Ch. 6, L. 1997.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-215. Renumbered 15-30-2511

15-30-215. Renumbered 15-30-2511.
Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-221. Repealed

15-30-221. Repealed.
Sec. 3, Ch. 570, L. 1981.
History: (1) thru (3)En. Sec. 2, Ch. 208, L. 1959; amd. Sec. 1, Ch. 154, L. 1961; amd. Sec. 159, Ch. 516, L. 1973; Sec. 84-4903.2, R.C.M. 1947; (4)En. Sec. 3, Ch. 208, L. 1959; Sec. 84-4903.3, R.C.M. 1947; R.C.M. 1947, 84-4903.2, 84-4903.3; amd. Sec. 21, Ch. 581, L. 1979.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-222. Repealed

15-30-222. Repealed.
Sec. 3, Ch. 570, L. 1981.
History: (1)En. Sec. 4, Ch. 208, L. 1959; Sec. 84-4903.4, R.C.M. 1947; (2), (3)En. Sec. 5, Ch. 208, L. 1959; amd. Sec. 2, Ch. 154, L. 1961; amd. Sec. 3, Ch. 10, Ex. L. 1969; amd. Sec. 160, Ch. 516, L. 1973; Sec. 84-4903.5, R.C.M. 1947; R.C.M. 1947, 84-4903.4, 84-4903.5.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-223. Repealed

15-30-223. Repealed.
Sec. 3, Ch. 570, L. 1981.
History: En. Sec. 6, Ch. 208, L. 1959; amd. Sec. 161, Ch. 516, L. 1973; R.C.M. 1947, 84-4903.6.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-224. Repealed

15-30-224. Repealed.
Sec. 3, Ch. 570, L. 1981.
History: En. Sec. 7, Ch. 208, L. 1959; amd. Sec. 3, Ch. 154, L. 1961; amd. Sec. 162, Ch. 516, L. 1973; R.C.M. 1947, 84-4903.7.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-225. Repealed

15-30-225. Repealed.
Sec. 3, Ch. 570, L. 1981.
History: En. Sec. 8, Ch. 208, L. 1959; amd. Sec. 163, Ch. 516, L. 1973; amd. Sec. 4, Ch. 34, L. 1977; R.C.M. 1947, 84-4903.8.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-226. Repealed

15-30-226. Repealed.
Sec. 3, Ch. 570, L. 1981.
History: En. Sec. 9, Ch. 208, L. 1959; amd. Sec. 164, Ch. 516, L. 1973; R.C.M. 1947, 84-4903.9; amd. Sec. 11, Ch. 439, L. 1981.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-227. Repealed

15-30-227. Repealed.
Sec. 3, Ch. 570, L. 1981.
History: En. Sec. 10, Ch. 208, L. 1959; amd. Sec. 165, Ch. 516, L. 1973; R.C.M. 1947, 84-4903.10.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 2. Withholding and Estimated Tax (Renumbered and Repealed) › 15-30-228. Repealed

15-30-228. Repealed.
Sec. 169, Ch. 27, Sp. L. November 1993.
History: En. Sec. 11, Ch. 208, L. 1959; amd. Sec. 100, Ch. 405, L. 1973; R.C.M. 1947, 84-4903.11.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2102. Construction of income

15-30-2102. 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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2106. Nonresident compensation -- exclusion

15-30-2106. (Effective January 1, 2024) Nonresident compensation -- exclusion.
(1) Except as provided in subsection (2), compensation subject to withholding pursuant to Title 15, chapter 30, part 25, without regard to 15-30-2513, that is received by a nonresident for employment duties performed in this state, is excluded from Montana source income if:
(a) the nonresident performed employment duties in more than one state during the year; and
(b) the nonresident is present in this state to perform employment duties for not more than 30 days during the tax year in which the compensation is received, where presence in this state for any part of a day constitutes presence for that day unless the presence is purely for purposes of transit through the state.
(2) This section does not apply to compensation received by a person:
(a) who is a professional athlete or member of a professional athletic team;
(b) who is a professional entertainer who performs services in the professional performing arts;
(c) of prominence who performs services for compensation on a per-event basis;
(d) who receives lottery winnings on a lottery ticket purchased in Montana;
(e) who performs construction services to improve real property, predominantly on construction sites, as a laborer;
(f) who is a key employee for the year immediately preceding the current tax year; or
(g) who is a qualified production employee.
(3) This section does not prevent the operation, renewal, or initiation of any agreement with the taxing authorities of states contiguous to this state pursuant to 15-30-2621.
(4) This section creates an exclusion from nonresident compensation under certain de minimis circumstances and has no application to this state's jurisdiction to impose a tax under this chapter or any other tax imposed in this state on a taxpayer;
(5) For the purpose of this section, the following definitions apply:
(a) "Key employee" means an individual who, for the year immediately preceding the current tax year, had annual compensation from the employer of greater than $500,000.
(b) "Qualified production employee" means a person who performs production services of any nature:
(i) directly in connection with a qualified production activity, as that term is defined under 15-31-1003; and
(ii) for compensation, provided the compensation paid to the person qualifies as compensation under 15-31-1003.
(c) "State of residence" means the 50 states of the United States, the District of Columbia, and any territory or possession of the United States.
History: En. Sec. 1, Ch. 563, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2110. Repealed

15-30-2110. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 5, Ch. 181, L. 1933; re-en. Sec. 2295.5, R.C.M. 1935; amd. Sec. 1, Ch. 167, L. 1947; amd. Sec. 1, Ch. 260, L. 1955; amd. Sec; 1, Ch. 58, L. 1963; amd. Sec. 1, Ch. 129, L. 1965; amd. Sec. 1, Ch. 236, L. 1971; amd. Sec. 1, Ch. 345, L. 1971; amd. Sec. 1, Ch. 158, L. 1975; amd. Sec. 1, Ch. 411, L. 1975; amd. Sec. 3, Ch. 489, L. 1977; R.C.M. 1947, 84-4905; amd. Sec. 1, Ch. 483, L. 1981; amd. Sec. 2, Ch. 537, L. 1981; amd. Sec. 1, Ch. 546, L. 1981; amd. Sec. 1, Ch. 550, L. 1981; amd. Sec. 1, Ch. 13, L. 1983; amd. Sec. 1, Ch. 634, L. 1983; amd. Sec. 1, Ch. 198, L. 1985; amd. Sec. 1, Ch. 364, L. 1985; amd. Sec. 1, Ch. 464, L. 1985; amd. Sec. 1, Ch. 682, L. 1985; amd. Sec. 48, Ch. 370, L. 1987; amd. Sec. 10, Ch. 494, L. 1987; amd. Sec. 1, Ch. 657, L. 1987; amd. Sec. 1, Ch. 532, L. 1989; amd. Sec. 3, Ch. 617, L. 1989; amd. Sec. 1, Ch. 807, L. 1991; amd. Sec. 2, Ch. 823, L. 1991; amd. Sec. 4, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); amd. Sec. 1, Ch. 278, L. 1995; amd. Sec. 8, Ch. 295, L. 1995; amd. Sec. 1, Ch. 399, L. 1995; amd. Sec. 3, Ch. 479, L. 1995; amd. Sec. 66, Ch. 42, L. 1997; amd. Sec. 3, Ch. 123, L. 1997; amd. Sec. 12, Ch. 540, L. 1997; amd. Sec. 8, Ch. 544, L. 1997; amd. Sec. 1, Ch. 327, L. 1999; amd. Sec. 1, Ch. 447, L. 1999; amd. Sec. 6, Ch. 262, L. 2001; amd. Sec. 12, Ch. 272, L. 2001; amd. Sec. 4, Ch. 468, L. 2001; amd. Sec. 24, Ch. 114, L. 2003; amd. Sec. 1, Ch. 519, L. 2003; amd. Sec. 1, Ch. 545, L. 2003; amd. Sec. 17, Ch. 130, L. 2005; amd. Sec. 13, Ch. 595, L. 2005; amd. Sec. 1, Ch. 509, L. 2007; amd. Sec. 2, Ch. 147, L. 2009; Sec. 15-30-111, MCA 2007; redes. 15-30-2110 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 382, L. 2009; amd. Sec. 2, Ch. 389, L. 2009; amd. Sec. 5, Ch. 268, L. 2013; amd. Sec. 2, Ch. 349, L. 2013; amd. Sec. 1, Ch. 398, L. 2013; amd. Sec. 1, Ch. 63, L. 2015; amd. Sec. 3, Ch. 308, L. 2015; amd. Sec. 3, Ch. 418, L. 2015; amd. Sec. 16, Ch. 436, L. 2015; amd. Sec. 23, Ch. 457, L. 2015; amd. Sec. 2, Ch. 151, L. 2017; amd. Sec. 1, Ch. 152, L. 2017; amd. Sec. 4, Ch. 374, L. 2017; amd. Sec. 1, Ch. 382, L. 2017; amd. Sec. 1, Ch. 30, L. 2019; amd. Sec. 1, Ch. 347, L. 2019; amd. Sec. 1, Ch. 349, L. 2021; amd. Sec. 3, Ch. 44, L. 2023; amd. Sec. 4, Ch. 47, L. 2023; amd. Sec. 8, Ch. 669, L. 2023; amd. Sec. 5, Ch. 702, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2111. Repealed

15-30-2111. Repealed.
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.
2023 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.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2113. Determination of status -- effect of status elections

15-30-2113. 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; and
(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.
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; amd. Sec. 1, Ch. 701, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2114. Repealed

15-30-2114. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
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(a) thru (e), (i); amd. Sec. 8, Ch. 698, L. 1979; amd. Sec. 3, I.M. No. 86, approved Nov. 4, 1980; amd. Sec. 2, Ch. 548, L. 1981; amd. Sec. 3, Ch. 14, Sp. L. July 1992; amd. Sec. 5, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); amd. Sec. 44, Ch. 544, L. 2003; Sec. 15-30-112, MCA 2007; redes. 15-30-2114 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 2, Ch. 470, L. 2009; amd. Sec. 4, Ch. 418, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2115. Repealed

15-30-2115. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
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(f), (g); amd. Sec. 160, Ch. 56, L. 2009; Sec. 15-30-113, MCA 2007; redes. 15-30-2115 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2116. Repealed

15-30-2116. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. 84-4910.1 by Sec. 1, Ch. 500, L. 1977; R.C.M. 1947, 84-4910.1; amd. Sec. 10, Ch. 698, L. 1979; amd. Sec. 14, Ch. 472, L. 1997; amd. Sec. 3, Ch. 147, L. 2009; Sec. 15-30-114, MCA 2007; redes. 15-30-2116 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2117. Repealed

15-30-2117. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: (1)En. Sec. 1, Ch. 43, L. 1953; amd. Sec. 1, Ch. 227, L. 1957; amd. Sec. 1, Ch. 4, L. 1965; amd. Sec. 169, Ch. 516, L. 1973; Sec. 84-4907.1, R.C.M. 1947; (2)En. Sec. 1, Ch. 326, L. 1975; Sec. 84-4907.2, R.C.M. 1947; R.C.M. 1947, 84-4907.1, 84-4907.2; amd. Sec. 5, Ch. 604, L. 2005; amd. Sec. 2, Ch. 308, L. 2007; amd. Sec. 5, Ch. 373, L. 2007; Sec. 15-30-116, MCA 2007; redes. 15-30-2117 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 434, L. 2015; amd. Sec. 1, Ch. 128, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2118. Taxable liability on termination of independent liability fund

15-30-2118. Taxable liability on termination of independent liability fund.
If an independent liability fund established pursuant to Title 33, chapter 27, is terminated as provided in 33-27-119, the income from the principal distributed pursuant to 33-27-119(3) is taxable to that person or persons under the applicable provisions of this chapter.
History: En. Sec. 18, Ch. 564, L. 1987; amd. Sec. 1, Ch. 111, L. 2001; Sec. 15-30-107, MCA 2007; redes. 15-30-2118 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2119. Repealed

15-30-2119. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 1, Ch. 142, L. 1985; amd. Sec. 15, Ch. 83, L. 1989; amd. Sec. 1, Ch. 20, L. 1991; amd. Sec. 2, Ch. 807, L. 1991; amd. Sec. 6, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); amd. Sec. 67, Ch. 42, L. 1997; amd. Sec. 1, Ch. 487, L. 1999; Sec. 15-30-117, MCA 2007; redes. 15-30-2119 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2131. Repealed

15-30-2131. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 6, Ch. 181, L. 1933; re-en. Sec. 2295.6, R.C.M. 1935; amd. Sec. 2, Ch. 167, L. 1947; amd. Sec. 2, Ch. 260, L. 1955; amd. Sec; 1, Ch. 102, L. 1977; amd. Sec. 2, Ch. 574, L. 1977; amd. Sec. 5, Ch. 576, L. 1977; R.C.M. 1947, 84-4906; amd. Sec. 1, Ch. 90, L. 1979; amd. Sec. 1, Ch. 129, L. 1979; amd. Sec. 3, Ch. 480, L. 1981; amd. Sec. 4, Ch. 533, L; 1981; amd. Sec. 20, Ch. 614, L. 1981; amd. Sec. 1, Ch. 118, L. 1983; amd. Sec. 10, Ch. 516, L. 1985; amd. Sec. 8, Ch. 610, L. 1985; amd. Sec. 1, Ch. 613, L. 1985; amd. Sec. 1, Ch. 501, L. 1987; amd. Sec. 11, Ch. 611, L. 1987; amd. Sec. 1, Ch. 613, L. 1991; amd. Sec. 2, Ch. 670, L. 1991; amd. Sec. 6, Ch. 808, L. 1991; amd. Sec. 1, Ch. 565, L. 1993; amd. Sec. 1, Ch. 284, L. 1995; amd. Sec. 68, Ch. 42, L. 1997; amd. Sec. 1, Ch. 218, L. 1997; amd. Secs. 1, 2(2), Ch. 383, L. 1997; amd. Sec. 10, Ch. 515, L. 1999; amd. Sec. 102, Ch. 574, L. 2001; amd. Sec. 25, Ch. 114, L. 2003; amd. Sec. 6, Ch. 482, L. 2003; amd. Sec. 45, Ch. 544, L. 2003; amd. Sec. 14, Ch. 542, L. 2005; Sec. 15-30-121, MCA 2007; redes. 15-30-2131 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 4, Ch. 166, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2132. Repealed

15-30-2132. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 8, Ch. 181, L. 1933; re-en. Sec. 2295.8, R.C.M. 1935; amd. Sec. 1, Ch. 207, L. 1949; amd. Sec. 1, Ch. 187, L. 1953; amd. Sec; 4, Ch. 260, L. 1955; amd. Sec. 1, Ch. 202, L. 1969; amd. Sec. Ch. 357, L; 1971; R.C.M. 1947, 84-4908; amd. Sec. 11, Ch. 698, L. 1979; amd. Sec. 4, I.M. No. 86, approved Nov. 4, 1980; amd. Sec. 1, Ch. 516, L. 1981; amd. Sec. 1, Ch. 501, L. 1983; amd. Sec. 1, Ch. 30, L. 1985; amd. Sec. 4, Ch. 14, Sp. L. July 1992; amd. Sec. 7, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); amd. Sec. 1, Ch. 435, L. 1995; amd. Sec. 46, Ch. 544, L. 2003; Sec. 15-30-122, MCA 2007; redes. 15-30-2132 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 5, Ch. 418, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2133. Repealed

15-30-2133. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 9, Ch. 181, L. 1933; re-en. Sec. 2295.9, R.C.M. 1935; R.C.M. 1947, 84-4909; amd. Sec. 2, Ch. 399, L. 1995; Sec. 15-30-123, MCA 2007; redes. 15-30-2133 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2141. Repealed

15-30-2141. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Secs. 9, 11, 14, Ch. 564, L. 1987; Sec. 15-30-127, MCA 2007; redes. 15-30-2141 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2142. Repealed

15-30-2142. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 11, Ch. 491, L. 2003; Sec. 15-30-154, MCA 2007; redes. 15-30-2142 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2143. Repealed

15-30-2143. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 10, Ch. 610, L. 1985; amd. Sec. 166, Ch. 56, L. 2009; Sec. 15-30-156, MCA 2007; redes. 15-30-2143 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2144. Repealed

15-30-2144. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 11, Ch. 610, L. 1985; Sec. 15-30-157, MCA 2007; redes. 15-30-2144 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts

15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts.
(1) A tax is imposed on the fiduciaries or the beneficiaries of estates and trusts in the same manner and to the same extent as federal income tax is imposed on them under the Internal Revenue Code.
(2) The fiduciary is responsible for making the return of income for the estate or trust for which the fiduciary acts, whether the fiduciary or the beneficiaries are responsible for the payment of the tax with reference to the income of the estate or trust. The fiduciary shall include in the return a statement of each beneficiary's distributive share of net income, whether or not distributed before the close of the tax year for which the return is made, and at the request of the department shall furnish a copy of the federal income tax return for the estate or trust as provided in 15-30-2619. The department may require a fiduciary of an estate or trust to provide a copy of the federal schedule of the beneficiary's share of income, deductions, and credits when filing the Montana individual income tax return.
(3) The tax imposed on the fiduciary of the estate or trust must be paid by the fiduciary.
History: En. Sec. 12, Ch. 181, L. 1933; re-en. Sec. 2295.12, R.C.M. 1935; amd. Sec. 6, Ch. 260, L. 1955; R.C.M. 1947, 84-4912; amd. Sec. 1, Ch. 2, L. 1983; amd. Sec. 1, Ch. 260, L. 1983; amd. Sec. 164, Ch. 56, L. 2009; Sec. 15-30-135, MCA 2007; redes. 15-30-2151 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 12, Ch. 503, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2152. Repealed

15-30-2152. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Secs. 2, 3(1), (2), Ch. 260, L. 1983; amd. Sec. 2, Ch. 464, L. 1985; amd. Sec. 2, Ch. 657, L. 1987; amd. Sec. 1, Ch. 217, L. 1989; amd. Sec. 4, Ch. 807, L. 1991; amd. Sec. 3, Ch. 823, L. 1991; amd. Sec. 7, Ch. 14, Sp. L. July 1992; amd. Sec. 1, Ch. 103, L. 1993; amd. Sec. 8, Ch. 9, Sp. L. May 2000; amd. Sec. 26, Ch. 114, L. 2003; Sec. 15-30-136, MCA 2007; redes. 15-30-2152 by Sec. 1, Ch. 147, L. 2009.