reglab/statecodes huggingface dataset:
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2153. Determination of tax of estates and trusts

15-30-2153. Determination of tax of estates and trusts.
The amount of tax is determined from Montana taxable income of an estate or trust as adjusted in 15-30-2120 by applying the rates contained in 15-30-2103 or, if applicable, the rate contained in 15-30-3704. Credits allowed to individuals under Title 15, chapter 30, also apply to estates and trusts when applicable.
History: En. Sec. 3(3), Ch. 260, L. 1983; amd. Sec. 11, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); Sec. 15-30-137, MCA 2007; redes. 15-30-2153 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 6, Ch. 458, L. 2021; amd. Sec. 13, Ch. 503, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 21. Rate and General Provisions › 15-30-2154. Estates and trusts tax remedies

15-30-2154. Estates and trusts tax remedies.
Remedies available for the administration, enforcement, and collection of individual income taxes also apply to estates and trusts.
History: En. Sec. 3(4), Ch. 260, L. 1983; Sec. 15-30-138, MCA 2007; redes. 15-30-2154 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 › 15-30-2191. Individual income tax rebate

15-30-2191. (Temporary) Individual income tax rebate.
(1) By December 31, 2023, the department of revenue shall issue, to a qualified taxpayer who incurred individual income tax liability in Montana in 2021, a one-time income tax rebate in an amount equal to the lesser of:
(a) the qualified taxpayer's 2021 individual income tax liability as properly reported on line 20 of the 2021 Montana individual income tax return; or
(b) an amount based on the taxpayer's 2021 filing status, equal to:
(i) for a single taxpayer, a head of household, or a married taxpayer filing a separate return, $1,250; or
(ii) for a married couple filing a joint return, $2,500.
(2) The department may not issue a rebate pursuant to this section that exceeds the taxpayer's individual income tax liability as properly reported on line 20 of the 2021 Montana individual income tax return.
(3) (a) Except as provided in subsection (3)(b), the department shall issue rebates provided for in this section electronically or by mailing a check to the taxpayer's mailing address based on the taxpayer's refund instructions.
(b) A rebate provided for in this section must first be credited against any outstanding liability for which the department withholds a tax refund existing at the time the refund is issued.
(4) As provided in 15-30-2110(2)(u), a rebate provided for in this section is not taxable income.
(5) (a) As used in this section, the term "qualified taxpayer" means an individual who was a resident as defined in 15-30-2101 for the entire income tax year beginning January 1, 2021, and who filed a Montana individual income tax return for income tax years 2020 and 2021 by the due date for filing the return for income tax year 2021, including any extensions authorized pursuant to 15-30-2604(1)(b) and (3), respectively.
(b) The term does not include:
(i) a taxpayer who is a nonresident, as defined in 15-30-2101, who filed tax returns in 2020 or 2021 pursuant to 15-30-2104;
(ii) an individual who was claimed as a dependent by another taxpayer for federal or Montana income tax purposes for the 2021 tax year; or
(iii) a trust.
(6) As used in this section, the term "properly reported" means the amount reported on line 20 of the 2021 Montana individual income tax return filed by the due date for filing that return, including any extensions authorized pursuant to 15-30-2604(1)(b) and (3), or an amended 2021 Montana individual income tax return filed on or before May 1, 2023. (Terminates December 31, 2025--sec. 9, Ch. 44, L. 2023, sec. 10, Ch. 764, L. 2023.)
History: En. Sec. 2, Ch. 44, L. 2023; amd. Sec. 4, Ch. 764, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2301. Repealed

15-30-2301. Repealed.
Secs. 65, 70(1), Ch. 503, L. 2021.
History: En. Sec. 40, Ch. 544, L. 2003; Sec. 15-30-183, MCA 2007; redes. 15-30-2301 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2302. Credit allowed resident taxpayers for income taxes imposed by foreign states or countries

15-30-2302. Credit allowed resident taxpayers for income taxes imposed by foreign states or countries.
(1) Subject to the conditions provided in subsections (2) through (6), a resident of this state is allowed a credit against the taxes imposed by this chapter for:
(a) income taxes imposed by and paid to another state or country on income taxable under this chapter;
(b) the resident's pro rata share of any income tax imposed by and paid to another state or country by an S. corporation of which the resident is a shareholder; and
(c) the resident's distributive share, whether separately or nonseparately stated, of any income tax imposed by and paid to another state or country by a partnership of which the resident is a partner.
(2) The credit is allowed only for taxes paid to another state or country on income derived from sources within the other state or country that is taxable under the laws of the other state or country regardless of the residence or domicile of the taxpayer.
(3) The credit is not allowed if the other state or country allows residents of this state a credit against the taxes imposed by the other state or country for taxes paid or payable under this chapter.
(4) The credit is not allowed on taxes imposed by a foreign country to the extent that a credit for the taxes imposed by the foreign country was claimed for federal income tax purposes.
(5) The allowable credit must be computed by a formula prescribed by the department.
(6) For the purposes of the credit under subsections (1)(b) and (1)(c):
(a) "income tax" has the same meaning as provided in Article II of 15-1-601;
(b) the S. corporation must have made and have in effect on the last day of its tax year a valid election under subchapter S. of Chapter 1 of the Internal Revenue Code; and
(c) the credit applies only to taxes paid by the S. corporation or partnership on income taxable under this chapter.
History: En. Sec. 2, Ch. 28, L. 1941; amd. Sec. 7, Ch. 253, L. 1959; amd; Sec. 181, Ch. 516, L. 1973; R.C.M. 1947, 84-4937; amd. Sec. 8, Ch. 143, L. 2001; amd. Sec. 47, Ch. 544, L. 2003; amd. Sec. 1, Ch. 95, L. 2005; Sec. 15-30-124, MCA 2007; redes. 15-30-2302 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2318. Earned income tax credit

15-30-2318. Earned income tax credit.
(1) Except as provided in subsection (3), a resident taxpayer is allowed as a credit against the tax imposed by 15-30-2103 a percentage of the credit allowed for the federal earned income credit for which the individual taxpayer is eligible for the tax year under section 32 of the Internal Revenue Code, 26 U.S.C. 32.
(2) The amount of the credit allowed under subsection (1) is 10% of the amount of the credit determined for the tax year under section 32 of the Internal Revenue Code, 26 U.S.C. 32.
(3) The credit is not allowed on earned income that is treated as a dividend received by a member of an agricultural organization provided for in section 501(d) of the Internal Revenue Code, 26 U.S.C. 501(d). For the purpose of this subsection, the amount of the state tax credit provided for in subsection (2) is reduced by the reduction percentage.
(4) The taxpayer is entitled to a refund equal to the amount by which the credit exceeds the taxpayer's tax liability or, if the taxpayer has no tax liability under this chapter, a refund equal to the amount of the credit. The credit may be claimed by filing a Montana income tax return.
(5) For the purpose of this section, the following definitions apply:
(a) "Earned income" means earned income, as defined in section 32 of the Internal Revenue Code, 26 U.S.C. 32, that was used to determine the amount of the federal earned income tax credit under subsection (2).
(b) "Reduction percentage" means a percentage that is calculated by dividing the earned income that is disallowed under subsection (3) by the total amount of earned income.
History: En. Sec. 1, Ch. 381, L. 2017; amd. Sec. 2, Ch. 50, L. 2023; amd. Sec. 3, Ch. 701, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2319. Repealed

15-30-2319. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 2, Ch. 480, L. 1981; Sec. 15-30-125, MCA 2007; redes. 15-30-2319 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2320. Repealed

15-30-2320. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 1, Ch. 617, L. 1993; Sec. 15-30-164, MCA 2007; redes. 15-30-2320 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2321. Adoption tax credit -- rulemaking

15-30-2321. (Temporary) Adoption tax credit -- rulemaking.
(1) A resident taxpayer is allowed a credit against the tax imposed by 15-30-2103 or 15-30-2151 for the legal adoption of an eligible child on or after July 1, 2022.
(2) The amount of the credit allowed under subsection (1) is equal to:
(a) $7,500 in the tax year the adoption is final if the eligible child was in foster care under the custody of the state as provided in Title 41, chapter 3, at the time of adoption; or
(b) $5,000 in the tax year the adoption is final if the eligible child does not meet the requirements of subsection (2)(a).
(3) To claim the credit under this section, the taxpayer shall:
(a) include the name, age, location of birth, and federal tax identification number, if known, of the eligible child on the tax return; and
(b) provide other information as required by the department, including the identification of an agent assisting with the adoption.
(4) The taxpayer is entitled to a refund equal to the amount by which the credit exceeds the taxpayer's tax liability or, if the taxpayer has no tax liability under this chapter, a refund equal to the amount of the credit. The credit may be claimed by filing a Montana income tax return.
(5) Only one credit is allowed for each eligible child.
(6) The department shall adopt rules to administer this credit.
(7) For the purposes of this section, "eligible child" means a child under the age of 18 or a person who is physically or mentally incapable of providing self-care. (Terminates December 31, 2031--sec. 6, Ch. 493, L. 2023.)
History: En. Sec. 1, Ch. 493, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2326. Repealed

15-30-2326. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 1, Ch. 542, L. 1991; amd. Sec. 1, Ch. 152, L. 1995; Sec. 15-30-163, MCA 2007; redes. 15-30-2326 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 140, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2328. Credit for contributions to qualified endowment -- recapture of credit -- deduction included as income

15-30-2328. Credit for contributions to qualified endowment -- recapture of credit -- deduction included as income.
(1) A taxpayer is allowed a tax credit against the taxes imposed by 15-30-2103 or 15-31-101 in an amount equal to 40% of the present value of the aggregate amount of the charitable gift portion of a planned gift made by the taxpayer during the year to any qualified endowment. The maximum credit that may be claimed by a taxpayer for contributions made from all sources in a year is $15,000. The credit allowed under this section may not exceed the taxpayer's income tax liability.
(2) There is no carryback or carryforward of the credit permitted under this section, and the credit must be applied to the tax year in which the contribution is made.
(3) If during any tax year a charitable gift is recovered by the taxpayer, the taxpayer shall:
(a) include as income the amount deducted in any prior year that is attributable to the charitable gift to the extent that the deduction reduced the taxpayer's individual income tax or corporate income tax; and
(b) increase the amount of tax due under 15-30-2103 or 15-31-101 by the amount of the credit allowed in the tax year in which the credit was taken.
History: En. Sec. 2, Ch. 537, L. 1997; amd. Sec. 2, Ch. 226, L. 2001; amd. Secs. 1, 2, Ch. 24, Sp. L. August 2002; amd. Sec. 2, Ch. 4, L. 2005; Sec. 15-30-166, MCA 2007; redes. 15-30-2328 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 6, Ch. 268, L. 2013; amd. Sec. 15, Ch. 503, L. 2021; amd. Sec. 1, Ch. 690, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2329. Beneficiaries of estates -- credit for contribution to qualified endowment

15-30-2329. Beneficiaries of estates -- credit for contribution to qualified endowment.
A contribution to a qualified endowment, as defined in 15-30-2327, by an estate qualifies for the credit provided in 15-30-2328 if the contribution is a planned gift or in 15-31-161 if the contribution is an outright gift to a qualified endowment. Any credit not used by the estate may be attributed to each beneficiary of the estate in the same proportion used to report the beneficiary's income from the estate for Montana income tax purposes. The maximum amount of credit that a beneficiary may claim is $15,000, and the credit must be claimed in the year in which the contribution is made. The credit may not be carried forward or carried back.
History: En. Sec. 5, Ch. 537, L. 1997; amd. Secs. 3, 4, Ch. 24, Sp. L. August 2002; Sec. 15-30-167, MCA 2007; redes. 15-30-2329 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 16, Ch. 503, L. 2021; amd. Sec. 2, Ch. 690, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2334. Credit for providing supplemental funding to public schools -- innovative educational program

15-30-2334. (Temporary) Credit for providing supplemental funding to public schools -- innovative educational program.
There is a credit against tax liability under this chapter for a donation made to the educational improvement account as provided in 15-30-3110. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)
History: En. Sec. 18, Ch. 457, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2335. Qualified education individual income tax credit for contributions to student scholarship organization

15-30-2335. (Temporary) Qualified education individual income tax credit for contributions to student scholarship organization.
There is a credit against tax liability under this chapter for a charitable donation made to a student scholarship organization as provided in 15-30-3111. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)
History: En. Sec. 19, Ch. 457, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2336. Repealed

15-30-2336. Repealed.
Sec. 1, Ch. 30, L. 2017.
History: En. Sec. 6, Ch. 6, Sp. L. May 2007; amd. Sec. 34, Ch. 2, L. 2009; Sec. 15-30-140, MCA 2007; redes. 15-30-2336 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2338. Residential property tax credit for elderly -- eligibility -- disallowance or adjustment

15-30-2338. Residential property tax credit for elderly -- eligibility -- disallowance or adjustment.
(1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341, an individual:
(a) must have reached age 62 or older during the claim period for which relief is sought;
(b) must have resided in Montana for at least 9 months of that period;
(c) must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and
(d) must have less than $45,000 of gross household income.
(2) A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim period.
(3) A claim is disallowed if the department finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under 15-30-2337 through 15-30-2341.
(4) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount.
History: En. Sec. 2, Ch. 584, L. 1981; amd. Sec. 2, Ch. 27, L. 1987; amd. Sec. 2, Ch. 543, L. 1997; amd. Sec. 2, Ch. 547, L. 1999; amd. Sec. 5, Ch. 147, L. 2009; Sec. 15-30-172, MCA 2007; redes. 15-30-2338 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2339. Residential property tax credit for elderly -- filing date

15-30-2339. Residential property tax credit for elderly -- filing date.
(1) Except as provided in subsection (3), a claim for relief must be submitted at the same time the claimant's individual income tax return is due. For an individual not required to file a tax return, the claim must be submitted on or before April 15 of the year following the year for which relief is sought.
(2) A receipt showing property tax billed or a receipt showing gross rent paid, whichever is appropriate, must be filed with each claim. In addition, each claimant shall, at the request of the department, supply all additional information necessary to support a claim.
(3) The department may grant a reasonable extension for filing a claim whenever, in its judgment, good cause exists.
(4) In the event that an individual who would have a claim under 15-30-2337 through 15-30-2341 dies before filing the claim, the personal representative of the estate of the decedent may file the claim.
(5) The department or an individual may revise a return and make a claim under 15-30-2337 through 15-30-2341 within 3 years from the last day prescribed for filing a claim for relief.
History: En. Sec. 4, Ch. 584, L. 1981; amd. Sec. 1, Ch. 66, L. 2003; amd. Sec. 6, Ch. 147, L. 2009; Sec. 15-30-174, MCA 2007; redes. 15-30-2339 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 6, Ch. 19, L. 2011; amd. Sec. 4, Ch. 308, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim

15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim.
(1) Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.
(2) Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.
(3) Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.
(4) A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unsworn falsification to authorities pursuant to 45-7-203. If a false or fraudulent claim has been paid, the amount paid, penalties, and interest may be recovered as provided in 15-1-216.
History: En. Sec. 7, Ch. 584, L. 1981; amd. Sec. 3, Ch. 134, L. 1983; amd. Sec. 2, Ch. 559, L. 1989; amd. Sec. 4, Ch. 543, L. 1997; amd. Sec. 8, Ch. 147, L. 2009; Sec. 15-30-177, MCA 2007; redes. 15-30-2341 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 5, Ch. 308, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2342. Credit for preservation of historic buildings

15-30-2342. Credit for preservation of historic buildings.
(1) There is allowed as a credit against the taxes imposed by 15-30-2103 a percentage of the credit allowed for qualified rehabilitation expenditures with respect to any certified historic building located in Montana as provided in 15-31-151.
(2) The credit may not be allocated between spouses unless the property is used by a small business corporation or a partnership in which they are shareholders or partners.
History: En. Sec. 2, Ch. 545, L. 1997; amd. Sec. 1, Ch. 538, L. 2001; Sec. 15-30-180, MCA 2007; redes. 15-30-2342 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2356. Repealed

15-30-2356. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 6, Ch. 582, L. 2003; Sec. 15-30-182, MCA 2007; redes. 15-30-2356 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice

15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice.
(1) Subject to the provisions of [15-30-2361(8) and] 39-6-109, a taxpayer is allowed a credit against the tax imposed by chapter 31 or this chapter for employing a registered apprentice or registered veteran apprentice who works in Montana.
(2) The credit may not exceed the taxpayer's tax liability and may not be carried forward or carried back.
(3) The credit may be claimed only in the tax year in which the department of labor and industry approved the credit as provided in 39-6-109(4). If a taxpayer claims the credit but was not approved by the department of labor and industry, the taxpayer's return must be processed without regard to the credit.
(4) For fiscal year filers, the credit available to claim in the current fiscal year is the credit allowed for the calendar year that ends within the taxpayer's fiscal period.
(5) Subject to the probationary period provided for in 39-6-109, if an employer employs an apprentice for less than the full preceding calendar year, the employer may apply for the full credit for the year in which the apprentice was employed.
(6) The department shall, after consultation with the department of labor and industry, prescribe a form for a taxpayer to claim the tax credit. The form must provide the department with sufficient information for the proper administration of the credit.
(7) The department shall provide the department of labor and industry an annual report detailing the tax credit provided to employers for the previous year. The information provided to the department of labor and industry is subject to the provisions of 15-30-2618 and 15-31-511.
(8) The department may adopt rules, prepare forms, and maintain records that are necessary to implement this credit. (Bracketed language terminates December 31, 2028--sec. 4, Ch. 391, L. 2023.)
History: En. Sec. 2, Ch. 380, L. 2017; amd. Sec. 17, Ch. 550, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2358. Repealed

15-30-2358. Repealed.
Sec. 3, Ch. 399, L. 2019.
History: En. Sec. 2, Ch. 444, L. 1999; Sec. 15-30-168, MCA 2007; redes. 15-30-2358 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2364. Repealed

15-30-2364. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 1, Ch. 320, L. 2007; Sec. 15-30-194, MCA 2007; redes. 15-30-2364 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2365. Repealed

15-30-2365. Repealed.
Sec. 3, Ch. 399, L. 2019.
History: En. Sec. 2, Ch. 540, L. 2001; Sec. 15-30-130, MCA 2007; redes. 15-30-2365 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2366. Repealed

15-30-2366. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 1, Ch. 469, L. 1989; amd. Sec. 1, Ch. 670, L. 1991; amd. Sec. 47, Ch. 546, L. 1995; Sec. 15-30-128, MCA 2007; redes. 15-30-2366 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2367. Repealed

15-30-2367. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 7, Ch. 606, L. 1991; amd. Sec. 161, Ch. 56, L. 2009; Sec. 15-30-129, MCA 2007; redes. 15-30-2367 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2368. Repealed

15-30-2368. Repealed.
Sec. 54, Ch. 151, L. 2017.
History: En. Sec. 11, Ch. 595, L. 2005; Sec. 15-30-185, MCA 2007; redes. 15-30-2368 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 227, L. 2011.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2369. Repealed

15-30-2369. Repealed.
Secs. 6, 8(4), Ch. 361, L. 2007.
History: En. Sec. 1, Ch. 771, L. 1991; Sec. 15-30-188, MCA 2007; redes. 15-30-2369 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2370. Repealed

15-30-2370. Repealed.
Secs. 6, 8(4), Ch. 361, L. 2007.
History: En. Sec. 2, Ch. 771, L. 1991; amd. Sec. 1, Ch. 361, L. 2007; Sec. 15-30-189, MCA 2007; redes. 15-30-2370 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2371. Repealed

15-30-2371. Repealed.
Secs. 6, 8(4), Ch. 361, L. 2007.
History: En. Sec. 3, Ch. 771, L. 1991; Sec. 15-30-190, MCA 2007; redes. 15-30-2371 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2372. Repealed

15-30-2372. Repealed.
Secs. 6, 8(4), Ch. 361, L. 2007.
History: En. Sec. 4, Ch. 771, L. 1991; Sec. 15-30-191, MCA 2007; redes. 15-30-2372 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2373. Repealed

15-30-2373. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 2, Ch. 706, L. 1989; amd. Sec. 3, Ch. 540, L. 2001; Sec. 15-30-186, MCA 2007; redes. 15-30-2373 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2380. Credit for unlocking public lands program -- definitions

15-30-2380. (Temporary) Credit for unlocking public lands program -- definitions.
(1) A taxpayer is allowed a credit against the taxes imposed by Title 15, chapter 30 or 31, in the amount of $750 for each qualified access to public land that is provided. The maximum credit that a taxpayer may claim in a year under this section is $3,000.
(2) If the amount of the credit exceeds the taxpayer's liability under Title 15, chapter 30 or 31, the amount of the excess must be refunded to the taxpayer. The credit may be claimed even if the claimant has no taxable income.
(3) If the property through which access is provided is owned by multiple taxpayers, the taxpayers may claim a proportionate share of the $750 credit based on their respective ownership interests in that property.
(4) If qualified access to the same parcel of public land is provided through separate properties owned by different taxpayers, the taxpayer for each property may claim a $750 credit.
(5) For purposes of this section:
(a) "public land" means:
(i) state land, as defined in 77-1-101; or
(ii) federal land managed by the U.S. forest service or the bureau of land management; and
(b) "qualified access to public land":
(i) means an access or corridor established through a taxpayer's property to a parcel of public land for recreational use and certified by the department of fish, wildlife, and parks pursuant to 87-1-294;
(ii) does not include a corridor established between two or more parcels of public land when the public land parcels are surrounded by private land that the landowner or landowners have not granted permission to cross and there is no other legal access. (Terminates December 31, 2027--secs. 1, 2, Ch. 139, L. 2017.)
History: En. Sec. 1, Ch. 346, L. 2013; amd. Sec. 1, Ch. 392, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2381. Repealed

15-30-2381. Repealed.
Sec. 64, Ch. 503, L. 2021.
History: En. Sec. 3, Ch. 375, L. 2007; Sec. 15-30-196, MCA 2007; redes. 15-30-2381 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 388, L. 2015.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2386. Funding for administration of special revenue accounts

15-30-2386. Funding for administration of special revenue accounts.
(1) The department shall charge any special revenue account that is funded by means of an income tax checkoff the actual and necessary cost to create the special revenue account and to place the checkoff on the income tax return.
(2) In addition to the charges in subsection (1), the department shall charge each special revenue account funded by means of an income tax checkoff the actual expenses necessary to administer the account. The department's charges may not exceed $3,000 for a tax year.
(3) All charges collected pursuant to subsections (1) and (2) must be deposited in the state general fund.
History: En. Secs. 1, 2, Ch. 581, L. 1993; amd. Sec. 8, Ch. 422, L. 1997; Sec. 15-30-153, MCA 2007; redes. 15-30-2386 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2387. Voluntary checkoff for nongame wildlife programs

15-30-2387. (Temporary) Voluntary checkoff for nongame wildlife programs.
(1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the funding of nongame wildlife programs in Montana by marking the appropriate box on the state income tax return.
(2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to nongame wildlife programs. The provision must be in substantially the following form:
Montana nongame wildlife funding. Check the appropriate blank if you wish to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) to fund nongame wildlife programs in Montana. If a joint return, check the appropriate blank if your spouse wishes to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) for the same purpose.
(3) Money received under this section, after the department has deducted the administrative charge provided for in 15-30-2386, must be deposited in the nongame wildlife account established by 87-5-121. (Terminates on occurrence of contingency--secs. 1, 2, Ch. 321, L. 1999.)
History: En. Sec. 3, Ch. 627, L. 1983; amd. Sec. 1, Ch. 436, L. 1985; amd. Sec. 3, Ch. 581, L. 1993; Sec. 15-30-150, MCA 2007; redes. 15-30-2387 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2388. Agriculture literacy in Montana schools program account -- administration

15-30-2388. Agriculture literacy in Montana schools program account -- administration.
(1) There is an agriculture literacy in Montana schools program account in the state special revenue fund provided for in 17-2-102.
(2) All money collected under 15-30-2389 must be deposited in the account.
(3) Money in the account must be used by the department of agriculture to provide funding for developing and presenting an educational program that will provide young people with a better understanding of the crucial role of agriculture in all aspects of society and of how Montana agriculture relates to the rest of the world. The educational program must be developed and presented through the joint efforts of the United States department of agriculture, educators at all levels, and representatives of state and national agricultural organizations.
History: En. Sec. 1, Ch. 634, L. 1985; Sec. 15-30-151, MCA 2007; redes. 15-30-2388 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 34, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program

15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program.
(1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the funding of the agriculture literacy in Montana schools program by marking an appropriate box on the state income tax return.
(2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to the agriculture literacy in Montana schools program. The contribution may be made from the amount to be refunded to the taxpayer or, if no refund is due, must be in addition to the amount of tax required to be paid. The provision must be in substantially the following form:
Check the appropriate blank if you wish to contribute ___ $5, ___ $10, ___ $20, or ___ (specify an amount) of your tax refund, or add such amount to your tax payment, to fund the agriculture literacy in Montana schools program. If a joint return, check the appropriate blank if your spouse wishes to designate ___ $5, ___ $10, ___ $20, or ___ (specify an amount) for the same purpose.
(3) Money received under this section must be deposited in the agriculture literacy in Montana schools program account established by 15-30-2388 after the department has deducted the amount necessary for the department to administer this section as provided in 15-30-2386.
History: En. Sec. 2, Ch. 634, L. 1985; amd. Sec. 4, Ch. 581, L. 1993; Sec. 15-30-152, MCA 2007; redes. 15-30-2389 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 2, Ch. 34, L. 2013.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2390. Voluntary checkoff for child abuse and neglect prevention program

15-30-2390. (Temporary) Voluntary checkoff for child abuse and neglect prevention program.
(1) Each individual taxpayer who is required to file an income tax return under this chapter and who is entitled to a refund may contribute to the child abuse and neglect prevention program provided for in 52-7-101, by marking the appropriate box on the state income tax return.
(2) Each Montana state individual income tax return form must contain a provision for indicating a contribution to the child abuse and neglect prevention program in substantially the following form:
Child abuse and neglect prevention program. Check this box if you wish to designate $5 ___, $10 ___, or more ___ (indicate amount) of your tax refund to help fund the child abuse and neglect prevention program in Montana. On a joint return, check the corresponding box for your spouse if your spouse wishes to contribute $5 ___, $10 ___, or more ___ (indicate amount) of the refund for the same purpose.
(3) Money received under this section must be deposited in the children's trust fund account, created under 52-7-102, after the department has deducted the amount necessary for the department to administer this section as provided in 15-30-2386. (Terminates on occurrence of contingency--secs. 1, 2, Ch. 321, L. 1999.)
History: En. Sec. 9, Ch. 610, L. 1985; amd. Sec. 5, Ch. 581, L. 1993; Sec. 15-30-155, MCA 2007; redes. 15-30-2390 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2392. Voluntary checkoff for Montana military relief fund

15-30-2392. Voluntary checkoff for Montana military relief fund.
(1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the Montana military family relief fund established in 10-1-1302 by marking the appropriate box on the state income tax return.
(2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to the Montana military family relief fund. The contribution may be made from the amount to be refunded to the taxpayer or, if no refund is due, must be in addition to the amount of tax required to be paid. The provision must be in substantially the following form:
Montana military family relief fund. Check the appropriate blank if you wish to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) to support the Montana military family relief fund. If a joint return, check the appropriate blank if your spouse wishes to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) for the same purpose.
(3) Money received under this section must be deposited into the account established in 10-1-1303 after the department has deducted the administrative charge provided for in 15-30-2386.
History: En. Sec. 11, Ch. 311, L. 2007; Sec. 15-30-193, MCA 2007; redes. 15-30-2392 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 23. Specific Tax Credits and Tax Checkoffs › 15-30-2393. Election to deposit refund to education savings or ABLE account

15-30-2393. Election to deposit refund to education savings or ABLE account.
Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may elect to directly deposit a refund from the return to a Montana family education savings program account provided for in Title 15, chapter 62, part 1, a Montana achieving a better life experience program account provided for in Title 53, chapter 25, part 1, or an account for similar programs established and maintained by another state. In order to make the election the taxpayer must be eligible to claim an exclusion from Montana taxable income for the contribution as provided in 15-30-2120. The department may prescribe additional forms and require the taxpayer to provide sufficient information for the proper administration of the deposit requirement.
History: En. Sec. 1, Ch. 115, L. 2019; amd. Sec. 17, Ch. 503, L. 2021.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2502. Withholding of tax from wages

15-30-2502. Withholding of tax from wages.
(1) Except as provided in 15-30-2513, each employer making payment of wages shall withhold from wages a tax determined in accordance with the withholding tax tables prepared and issued by the department.
(2) An employer who maintains two or more separate establishments within this state is considered to be a single employer for the purposes of this part.
(3) A disregarded entity and its owner are considered to be a single employer for the purposes of this part.
History: En. Sec. 2, Ch. 246, L. 1955; amd. Sec. 3, Ch. 227, L. 1957; amd. Sec. 186, Ch. 516, L. 1973; R.C.M. 1947, 84-4943; amd. Sec. 2, Ch. 128, L. 1983; amd. Sec. 2, Ch. 254, L. 1995; amd. Sec. 71, Ch. 42, L. 1997; amd. Sec. 11, Ch. 491, L. 1997; amd. Sec. 3, Ch. 67, L. 2005; Sec. 15-30-202, MCA 2007; redes. 15-30-2502by Sec. 1, Ch. 147, L. 2009; amd. Sec. 4, Ch. 563, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2505. Amount withheld considered as tax collected

15-30-2505. Amount withheld considered as tax collected.
All amounts deducted and withheld must be considered as a tax collected under the provisions of 15-30-2501 through 15-30-2509, and an employee does not have any right of action against the employer in respect to any money deducted and withheld from the employee's wages and paid to the state in compliance or intended compliance with 15-30-2501 through 15-30-2509.
History: En. Sec. 6, Ch. 246, L. 1955; R.C.M. 1947, 84-4947; R.C.M. 1947, 84-4947; amd. Sec. 168, Ch. 56, L. 2009; Sec. 15-30-205, MCA 2007; redes. 15-30-2505 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2506. Annual withholding statement

15-30-2506. Annual withholding statement.
Every employer shall, prior to January 31 in each year, furnish to each employee a written statement showing the total wages paid by the employer to the employee during the preceding calendar year and showing the amount of the federal income tax deducted and withheld from the wages and the amount of the tax deducted and withheld under the provisions of 15-30-2501 through 15-30-2509. The statement must contain additional information and must be in the form that the department prescribes, and a duplicate of the statement must be filed by the employee with the employee's state income tax return.
History: En. Sec. 7, Ch. 246, L. 1955; amd. Sec. 188, Ch. 516, L. 1973; R.C.M. 1947, 84-4948; amd. Sec. 3, Ch. 289, L. 1989; amd. Sec. 169, Ch. 56, L. 2009; Sec. 15-30-206, MCA 2007; redes. 15-30-2506 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2507. Annual statement by employer

15-30-2507. Annual statement by employer.
(1) Every employer shall, on or before January 31 in each year, file with the department a wage and tax statement for each employee in the form and summarizing information as the department requires, including the total wages paid to the employee during the preceding calendar year or any part of the calendar year and showing the total amount of the federal income tax deducted and withheld from the wages and the total amount of the tax deducted and withheld from the wages under the provisions of 15-30-2501 through 15-30-2509.
(2) The annual statement filed by an employer with respect to the wage payments reported constitutes full compliance with the requirements of 15-30-2616 relating to the duties of information agents, and additional information return is not required with respect to the wage payments.
History: En. Sec. 9, Ch. 246, L. 1955; amd. Sec. 189, Ch. 516, L. 1973; R.C.M. 1947, 84-4950; amd. Sec. 1, Ch. 36, L. 1983; amd. Sec. 4, Ch. 289, L. 1989; amd. Sec. 7, Ch. 637, L. 1993; amd. Sec. 14, Ch. 491, L. 1997; amd. Sec. 2, Ch. 184, L. 1999; Sec. 15-30-207, MCA 2007; redes. 15-30-2507 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 2, Ch. 21, L. 2017.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2508. Withheld taxes held in trust for state

15-30-2508. Withheld taxes held in trust for state.
Every employer who deducts and withholds any amounts under the provisions of 15-30-2501 through 15-30-2509 shall hold the amounts in trust for the state of Montana.
History: En. Sec. 10, Ch. 246, L. 1955; amd. Sec. 190, Ch. 516, L. 1973; R.C.M. 1947, 84-4951; amd. Sec. 10, Ch. 439, L. 1981; amd. Sec. 1, Ch. 34, L. 1985; amd. Sec. 1, Ch. 489, L. 1987; amd. Sec. 15, Ch. 491, L. 1997; Sec. 15-30-208, MCA 2007; redes. 15-30-2508 by Sec. 1, Ch. 147, L. 2009.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2509. Violations by employer -- penalties, interest, remedies, and waivers -- rulemaking

15-30-2509. Violations by employer -- penalties, interest, remedies, and waivers -- rulemaking.
(1) The department shall, as provided in 15-1-216, add penalty and interest to the amount of all delinquent withholding taxes.
(2) In addition to the penalties imposed by 15-1-216, the failure of an employer to furnish a wage and tax statement, as required by 15-30-2507(1), subjects the employer to a penalty of $50 for each failure, with a minimum of $250.
(a) If the department has not previously imposed a penalty authorized by this section on the employer, the penalty must be waived if the wage and tax statement is furnished within 30 days of the department's notice that the statement is delinquent.
(b) If the department has previously imposed a penalty authorized by this section on the employer, the penalty may only be waived if the employer:
(i) submits the wage and tax statement within 15 calendar days of the due date of the wage and tax statement; or
(ii) demonstrates there is reasonable cause for the failure to furnish the required wage and tax statement.
(c) Penalties imposed by the department for failing to timely file a wage and tax statement occurring before May 22, 2023, are not relevant when making a determination under subsections (2)(a) and (2)(b).
(d) The department is authorized to adopt rules to administer and enforce the provisions of this section.
(3) All remedies available to the state for the administration, enforcement, and collection of income taxes are available and apply to the tax required to be deducted and withheld under the provisions of 15-30-2501 through 15-30-2508 unless otherwise specifically provided for in this part.
History: (1)En. Sec. 13, Ch. 246, L. 1955; Sec. 84-4954, R.C.M. 1947; (2)En. Sec. 14, Ch. 246, L. 1955; amd. Sec. 191, Ch. 516, L. 1973; Sec; 84-4955, R.C.M. 1947; R.C.M. 1947, 84-4954, 84-4955(part); amd. Sec. 16, Ch. 491, L. 1997; amd. Sec. 8, Ch. 427, L. 1999; amd. Sec. 3, Ch. 108, L. 2001; amd. Sec. 1, Ch. 95, L. 2003; amd. Sec. 6, Ch. 67, L. 2005; Sec. 15-30-209, MCA 2007; redes. 15-30-2509 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 753, L. 2023.
2023 Montana Code Annotated › Title 15. Taxation › Chapter 30. Individual Income Tax › Part 25. Estimated Tax and Withholding › 15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance

15-30-2510. Remitting withholding taxes electronically -- employer option -- timely remittance.
(1) Subject to subsection (2), an employer may remit and file state income tax withholding electronically in any format established and approved by the department.
(2) An employer shall obtain the department's prior approval before the employer may remit withholding taxes by electronic funds transfer.
(3) If an employer remits withholding taxes electronically, the remittance is considered timely if made within 5 days after the due date of the payment.
History: En. Sec. 1, Ch. 572, L. 1995; amd. Sec. 3, Ch. 184, L. 1999; amd. Sec. 7, Ch. 67, L. 2005; Sec. 15-30-210, MCA 2007; redes. 15-30-2510 by Sec. 1, Ch. 147, L. 2009.