reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.510 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to rules found in this
				  subchapter:
(1) "Nonbusiness
				deduction" has the same meaning as nonbusiness deduction for federal income tax
				purposes when computing a net operating loss and includes the following Montana
				items:
(a) the standard deduction provided in
				15-30-2132, MCA;
(b) the deduction for federal income taxes
				provided in
				15-30-2131, MCA, to the extent not
				attributable to business profits;
(c) the deduction for political contributions
				provided in
				15-30-2131, MCA;
(d) the part of the deduction for expenses
				for organic and byproduct inorganic fertilizer provided in
				15-30-2131, MCA, that is not a
				trade or business expense;
(e) the
				deduction for payments for premiums for medical care and for premiums and
				certificates for long-term care provided in
				15-30-2131, MCA;
(f) the deduction for a light vehicle
				registration fee provided in
				15-30-2131, MCA, if it is not a
				trade or business expense;
(g) the
				deduction for the patriotic license plate surcharge provided in
				15-30-2142, MCA, if it is not a
				trade or business expense;
(h) the
				deduction for per capita livestock fees if they are not trade or business
				expenses; and
(i) the deductions
				for charitable contributions, including contributions to the child abuse and
				neglect prevention program provided in
				15-30-2131 and
				15-30-2143, MCA, donations of
				computer equipment to schools by small business corporations provided in
				15-31-172, MCA, and donations to
				the veterans' services account or the state veterans' cemetery program provided
				in 15-30-2142, MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.511 - CREDIT FOR NONFOSSIL ENERGY GENERATION SYSTEM

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.102
Sec.
					 15-32-203, MCA; IMP, Sec.
					 15-32-201 and
					 15-32-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.512 - DETERMINATION OF APPROPRIATE SYSTEMS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-32-203, MCA; IMP, Sec.
					 15-32-201 and
					 15-32-202,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.513 - ELIGIBILITY REQUIREMENTS TO HOLD A QUALIFIED ENDOWMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2703
Sec.
					 15-30-305 and
					 15-31-501, MCA; IMP, Sec.
					 15-30-165,
					 15-30-167,
					 15-31-161, and
					 15-31-162,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.514 - TAX CREDIT AND DEDUCTION LIMITATIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2704
Sec.
					 15-30-305 and
					 15-31-501, MCA; IMP, Sec.
					 15-30-165,
					 15-30-166,
					 15-30-167,
					 15-31-161, and
					 15-31-162,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.515 - CREATING A PERMANENT IRREVOCABLE FUND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2705
Sec.
					 15-30-305 and
					 15-31-501, MCA; IMP, Sec.
					 15-30-165,
					 15-30-167,
					 15-31-161, and
					 15-31-162,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.516 - REPORTING REQUIREMENTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2706
Sec.
					 15-30-305 and
					 15-31-501, MCA; IMP, Sec.
					 15-30-166,
					 15-30-167,
					 15-31-161, and
					 15-31-162,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.517 - APPLICABILITY DATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305 and
					 15-31-501, MCA; IMP, Sec.
					 15-30-165,
					 15-30-166,
					 15-30-167,
					 15-31-161, and
					 15-31-162,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.518 - QUALIFIED ENDOWMENT CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2707
Sec.
					 15-31-501, MCA; IMP, Sec.
					 15-30-165,
					 15-30-166,
					 15-30-167,
					 15-31-161, and
					 15-31-162,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.519 - DETERMINING PRESENT VALUE FOR THE ENDOWMENT CREDIT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2708
Sec.
					 15-30-305 and
					 15-31-501, MCA; IMP, Sec.
					 15-30-166,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.520 - COMPUTATION OF THE TAX CREDIT FOR THE PRESERVATION OF HISTORIC BUILDINGS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2902
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-180 and
					 15-31-151,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.521 - MARRIED TAXPAYERS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2903
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-180 and
					 15-31-151,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.522 - OWNERSHIP OF HISTORIC BUILDINGS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.4.2904
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-180 and
					 15-31-151,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.523 - STANDARD DEDUCTION

Current through Register Vol. 13, July 5, 2024
(1) Except as
				provided in (3) and (4), a taxpayer who does not claim itemized deductions is
				allowed the standard deduction.
(2)
				The standard deduction is 20% of the taxpayer's Montana adjusted gross income
				subject to minimum and maximum amounts, which are adjusted annually for
				inflation. The amount of the standard deduction, as adjusted for inflation for
				recent tax years, can be obtained by accessing past-year downloadable tax forms
				from the department's internet homepage web site located at:
				revenue.mt.gov.
(3) The following
				requirements govern the standard deduction of married taxpayers who do not file
				a joint return with their spouse:
(a) A
				married taxpayer filing separately may claim the standard deduction only if his
				or her spouse does not file a Montana individual income tax return claiming
				itemized deductions;
(b) As
				provided in
				15-30-2113, MCA, a taxpayer who is
				legally separated from his or her spouse at the end of the tax year under a
				decree of divorce, legal separation, or separate maintenance is not considered
				married for purposes of this rule;
(c) In the event of death of one of the
				spouses, the restriction described in (3)(a) is applicable with respect to the
				tax year ending with death and the tax year of the surviving spouse in which
				the death occurs; and
(d) By filing
				a separate return claiming a standard deduction, a married taxpayer represents
				that the taxpayer's spouse did not or will not claim itemized
				deductions.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.524 - ITEMIZED DEDUCTIONS OF MARRIED TAXPAYERS

Current through Register Vol. 13, July 5, 2024
(1) If one spouse files separately and
				itemizes deductions, then both must do so.
(2) An itemized deduction of a married
				taxpayer who files a separate federal income tax return claiming the itemized
				deduction may not be claimed as an itemized deduction by the taxpayer's
				spouse.
(3) If a married taxpayer
				files a separate Montana return, the following rules apply if the taxpayer
				filed a joint federal income tax return with the taxpayer's spouse or did not
				file a federal income tax return:
(a) an
				itemized deduction clearly attributable to one spouse may be claimed only by
				the spouse to whom it is attributable; and
(b) if the spouses file a separate return on
				the same form, an itemized deduction not clearly attributable to one spouse may
				be divided as provided on the form;
(c) if one or both of the spouses files a
				separate return on a separate form, an itemized deduction not clearly
				attributable to one spouse must be divided equally unless the spouses enter
				into a binding written agreement providing a different division;
(d) the agreement described in (3)(c) is a
				tax record each spouse must retain and provide to the department on
				request.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.525 - MONTANA ADJUSTED GROSS INCOME TO BE USED WHEN CALCULATING ITEMIZED DEDUCTIONS

Current through Register Vol. 13, July 5, 2024
(1) Except as
				provided in (2), when the deductions allowed under
				15-30-2131, MCA, are limited to a
				percent of adjusted gross income by reference to the IRC, Montana adjusted
				gross income must be used when calculating the deductions limitation for the
				Montana return. Montana adjusted gross income is defined in
				15-30-2110, MCA.
(2) Taxpayers who are allowed a deduction for
				mortgage insurance premiums paid under IRC,
				26 U.S.C.
				163, may use their federal adjusted gross
				income when computing the allowable amount for the Montana return.
15-30-2620, MCA; IMP,
					 15-30-2132,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.526 - SMALL BUSINESS LIABILITY FUNDS

Current through Register Vol. 13, July 5, 2024
(1) Tax deductible
				administrative costs as provided by
				15-30-2141 and
				15-31-117, MCA, are limited to
				those that are allowable under the Internal Revenue Code and are ordinary and
				necessary costs directly connected with or pertaining to the management or
				maintenance of the principal of the fund.
(2) Administrative costs are tax deductible
				by:
(a) a cash basis taxpayer in the year
				they are paid; or
(b) an accrual
				basis taxpayer in the tax year in which the accrual is made.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.5 - Deductions › Rule 42.15.527 - DEDUCTION PROVIDED UNDER INTERNAL REVENUE CODE SECTION 199A NOT ALLOWED

Current through Register Vol. 13, July 5, 2024
(1) The deduction provided under Internal
				Revenue Code Section 199A is not allowed for the determination of Montana net
				income.
AUTH:
					 15-1-201,
					 15-30-2620,
					 MCA IMP:
					 15-30-2131,
					 15-30-2620,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.6 - Medical Savings Accounts › Rule 42.15.601 - MEDICAL CARE SAVINGS ACCOUNT ADMINISTRATOR REGISTRATION

Current through Register Vol. 13, July 5, 2024
(1) Every account administrator except a
				self-administered account holder is required to register on a form provided by
				the department.
(2) The
				registration form must contain:
(a) the name,
				address, identification number of the entity and the names of the owners or
				officers for a business; or
(b)
				the name, address, and social security number for a sole proprietorship or
				partnership.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.6 - Medical Savings Accounts › Rule 42.15.602 - MEDICAL CARE SAVINGS ACCOUNT REPORTING AND PAYMENTS

Current through Register Vol. 13, July 5, 2024
(1) A Montana medical care savings account
				(MSA) is subject to the following requirements:
(a) The MSA must have a unique account holder
				who is an individual and a resident of Montana. A jointly held account does not
				qualify. Regardless of income tax filing status, married taxpayers must each
				open an account to register as an account holder to be eligible to reduce their
				federal adjusted gross income by the amount of their allowable
				contributions.
(b) Annual interest
				or income earned in a Montana MSA is excluded from Montana adjusted gross
				income as long as it remains as a deposit in the account, is withdrawn from the
				account to pay for eligible medical expenses, is distributed to an immediate
				family member as provided in
				15-61-202,
				MCA, or is used for paying the expenses of administering the account. Year-end
				interest or other income reports provided to the taxing authorities and the
				account holder must be provided in such a manner that the interest or other
				income earned on the Montana MSA can be separately identified in order to
				remain exempt.
(c) A taxpayer who
				used a loss in the value of the investment contained in the MSA as a reduction
				of their federal adjusted gross income, must add this loss back to the federal
				adjusted gross income for the determination of the Montana taxable
				income.
(d) Beginning January 1,
				2018, an account holder cannot contribute in excess of the contribution limit
				stated in
				15-61-202,
				MCA. During the 2018 calendar year only, any contribution made before January
				1, 2018, in excess of the principal, which is the sum of contributions deducted
				from adjusted gross income in all preceding tax years, can be used as
				deductible contribution, as eligible expenses, or withdrawn free of tax and
				penalties. After December 31, 2018, an account holder cannot exclude from
				adjusted gross income any contribution in excess of the principal remaining in
				the MSA, and all unqualified withdrawals must be taxed as ordinary income and
				subject to the penalty as provided in
				15-61-203,
				MCA.
(e) Before receiving any
				exempted transfer of funds from a Montana MSA of an immediate family member, a
				transferee must establish his or her own account, provided he or she is
				eligible to be an account holder of a Montana MSA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.6 - Medical Savings Accounts › Rule 42.15.603 - MEDICAL CARE SAVINGS ACCOUNT - WITHDRAWALS, PENALTIES, AND TRANSFERS

Current through Register Vol. 13, July 5, 2024
(1) The funds held in a Montana medical care
				savings account (MSA) may be withdrawn by the account holder free of tax at any
				time during the year if they are qualified withdrawals.
(2) Except as provided in (7), qualified
				withdrawals include:
(a) eligible medical
				expenses, as defined in
				15-61-102,
				MCA, paid during that year; or
(b)
				expenses incurred for administering the account.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.6 - Medical Savings Accounts › Rule 42.15.604 - INDIVIDUAL LIABILITY

Current through Register Vol. 13, July 5, 2024
(1) If a corporate
				account administrator, limited liability company, or a limited partnership
				fails to withhold or fails to remit any penalties withheld to the department as
				required, the officers and owners are individually responsible for the
				penalties. A financial institution is not responsible for analyzing the
				eligibility of the expenses if the account holder attests that the withdrawals
				are for eligible medical expenses.
(2) Each account holder is individually
				responsible for withholding and remitting penalties.
(3) In the case of a bankruptcy by an account
				administrator, the liability for penalties remains unaffected, and the
				individual or owner remains liable for the amount of penalties withheld but not
				paid.
15-30-2620, MCA; IMP,
					 15-61-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.6 - Medical Savings Accounts › Rule 42.15.605 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) "Account administrator" means, in
				addition to the definition found in
				15-61-102,
				MCA, any person, partnership, limited liability company, limited liability
				partnership, or corporation that acts as a third-party fiduciary to administer
				a medical care savings account and is either a bank, savings and loan, credit
				union, or trust company, a health care insurer, a certified public accountant,
				or an employer who is self-insured under ERISA.
(2) "Child" means a son, stepson, daughter,
				stepdaughter, or legally adopted son or daughter of the taxpayer.
(3) "Direct transfer" means a withdrawal of
				all or part of a Montana medical care savings account (MSA) that is deposited
				in its entirely by means of an electronic bank transfer or by means of check
				into another Montana MSA.
(4) "Last
				business day" means the last day of the account administrator's business
				year.
(5) "Inherited account" means
				funds coming from a Montana medical care savings account (MSA) of a deceased
				individual, inherited by an immediate family member and contributed to the
				heir's Montana MSA upon distribution of the estate or as pay-on-death
				beneficiary of the account.
(6)
				"Self-administered" means accounts that are administered by the account holder
				for their own benefit.
AUTH:
					 15-1-201,
					 15-30-2620,
					 MCA; IMP:
					 15-61-102,
					 15-61-201,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.7 - Composite Returns › Rule 42.15.701 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.9.101
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.7 - Composite Returns › Rule 42.15.702 - COMPOSITE RETURN

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.9.201
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.7 - Composite Returns › Rule 42.15.703 - ELIGIBILITY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.7 - Composite Returns › Rule 42.15.704 - FILING REQUIREMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-305,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.7 - Composite Returns › Rule 42.15.705 - COMPUTATION OF TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.9.203
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.7 - Composite Returns › Rule 42.15.706 - RESPONSIBILITY OF ENTITY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.801 - FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT OWNERS AND DESIGNATED BENEFICIARIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305 and
					 15-62-201, MCA; IMP, Sec.
					 15-30-111,
					 15-62-202, and
					 15-62-206,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.802 - CONTRIBUTIONS TO FAMILY EDUCATION SAVINGS PROGRAM ACCOUNTS

Current through Register Vol. 13, July 5, 2024
(1) The program administrator determines who
				can be an account owner and from whom it will accept contributions to an
				account. Account ownership and the acceptance of contributions are not related
				to the ability of the contributor to reduce Montana taxable income. Entitlement
				to the deduction depends on meeting specific statutory requirements set forth
				in Title 15, chapter 62, MCA, and these rules.
(2) An individual, including a nonresident,
				may reduce their Montana adjusted gross income by the lesser of the total
				contributions they actually make to one or more accounts as provided in
				15-30-2110
				and
				15-62-207,
				MCA, during the tax year, or $3,000.
(3) A rollover from one account to another or
				from one program to another state program is not a contribution for which a
				deduction may be claimed.
(4) For
				Montana tax purposes, deductible contributions to an account do not include the
				earnings on the account.
AUTH:
					 15-30-2620,
					 MCA; IMP:
					 15-30-2110,
					 15-62-201,
					 15-62-207,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.803 - WITHDRAWALS FROM FAMILY EDUCATION SAVINGS PROGRAM ACCOUNTS AND RECAPTURE TAX

Current through Register Vol. 13, July 5, 2024
(1) Penalties
				assessed for nonqualified withdrawals are not deductible in arriving at Montana
				taxable income.
(2) A rollover
				from one account to another or to an ABLE account is allowed under the same
				terms described under IRC 529. However, if the funds are rolled over to an
				account owned by an individual who is not a resident of Montana, then the
				amount rolled over is a recapturable withdrawal, which is defined in
				15-62-208,
				MCA.
(3) A recapture tax at a rate
				equal to the highest rate of tax provided in
				15-30-2103, MCA, is
				imposed on the recapturable withdrawal of contributions to a family education
				savings account deducted by the contributor. Except as provided in (10), the
				recapture tax is payable by the owner of the account from which the withdrawal
				was made even if the account owner did not make the deductible contribution.
				The account owner is liable for the tax even if the account owner is not a
				Montana resident at the time of the withdrawal.
(4) An account owner who is subject to the
				recapture tax must report the tax on the tax return for the taxable year of the
				withdrawal and must pay the tax at the time the income tax for such year is
				due.
(5) The portion of a
				recapturable withdrawal that is not treated as the withdrawal of earnings shall
				be treated as:
(a) first, out of
				nondeductible contributions not previously withdrawn; and
(b) second, out of deductible contributions
				not previously withdrawn.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.804 - VERIFICATION OF FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT CONTRIBUTIONS AND WITHDRAWALS

Current through Register Vol. 13, July 5, 2024
(1) Each program
				manager shall submit a report to the department via the state of Montana's
				secure file transfer service (or functional equivalent), by February 28
				following the close of the preceding tax year which identifies all
				contributions and withdrawals for family education savings accounts for which
				the account owner is, or was at the time the account was opened, a Montana
				resident. The report must be submitted in an electronic format sortable by the
				following information for each contributor, designated beneficiary, account
				owner, and distributee:
(a) full
				name;
(b) last reported
				address;
(c) social security
				number;
(d) amount of the
				contributions;
(e) amount of the
				withdrawals (and to the extent that the Internal Revenue Service requires such
				information with respect to withdrawals, the portion constituting contributions
				and the portion constituting earnings); and
(f) in the case of the account owner, a
				notation as to whether the distribution is an early or nonqualified
				withdrawal.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.805 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
In addition to the terms defined in
				  15-62-103,
				  MCA, the following definitions also apply to terms used in this
				  subchapter:
(1) "Act" means the Family
				Education Savings Act, as referenced in
				15-62-101,
				MCA.
(2) "Child" means a son,
				stepson, daughter, stepdaughter, or legally adopted son or daughter of the
				taxpayer.
(3) "Distributee" means
				the account owner or designated beneficiary who withdraws the funds. If the
				account is established under the Montana Uniform Transfers to Minors Act, and
				the minor is not yet 21 years of age, the distributee is the custodian of that
				account.
(4) "Program" means the
				family education savings program established pursuant to the Act, or any other
				program established and maintained under another state that qualifies as a
				qualified tuition program under IRC 529.
(5) "Program manager" means a financial
				institution selected pursuant to
				15-62-203,
				MCA.
AUTH:
					 15-30-2620,
					 15-62-201,
					 MCA; IMP:
					 15-30-2110,
					 15-62-103,
					 15-62-201,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.806 - TAXATION OF FAMILY EDUCATION SAVINGS PROGRAM ACCOUNT EARNINGS

Current through Register Vol. 13, July 5, 2024
(1) Earnings on family education savings
				program accounts are not included in Montana adjusted gross income when earned.
				The earnings will be included in Montana adjusted gross income when distributed
				to the extent they are not used to pay for qualified education
				expenses.
AUTH:
					 15-30-2620,
					 15-62-201,
					 MCA; IMP:
					 15-30-2110,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.807 - EFFECTIVE DATE OF CONTRIBUTION FOR TAX PURPOSES

Current through Register Vol. 13, July 5, 2024
(1) For purposes of determining whether a
				contribution should be considered for one tax year or another, the date of
				mailing will be determinative. A certificate of mailing issued by the post
				office will be evidence of the date of mailing.
15-30-2620,
					 15-62-201, MCA; IMP,
					 15-30-2110,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.8 - Family Education Savings Act › Rule 42.15.808 - DEDUCTIONS FOR CONTRIBUTIONS TO OTHER STATES' 529 PLANS (REPEALED)

Current through Register Vol. 13, July 5, 2024
AUTH:
					 15-30-2620,
					 MCA; IMP:
					 15-30-2110,
					 15-62-207,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.9 - First-time Home Buyer Deductions › Rule 42.15.901 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to this subchapter:
(1) "Montana Form FTB" means the Montana
				first-time home buyer's savings account form containing annual reporting
				information for self-administered individual accounts.
(2) "Self-administered account holder" is
				synonymous with that of an account holder as defined in
				15-63-102, MCA, but a
				self-administered account holder may also be an account administrator. For
				purposes of these rules, the term may be used in place of account
				administrator.
15-1-201, MCA; IMP,
					 15-63-102,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.9 - First-time Home Buyer Deductions › Rule 42.15.902 - FIRST-TIME HOME BUYER ACCOUNT ADMINISTRATOR REGISTRATION

Current through Register Vol. 13, July 5, 2024
(1) Every account administrator, except a
				self-administered account holder, is required to register with the
				department.
(2) The registration
				does not need to be in a specific format but it must contain the following
				information:
(a) the name, address,
				identification number of the entity, and the names of the owners or officers
				for a business; or
(b) the name,
				address, and social security number for a sole proprietorship or
				partnership.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.9 - First-time Home Buyer Deductions › Rule 42.15.903 - ACCOUNT ADMINISTRATOR REPORTING AND PAYMENTS

Current through Register Vol. 13, July 5, 2024
(1) Every self-administered account holder or
				account administrator is required to annually submit the following information
				regarding each account:
(a) name of the
				account holder;
(b) address of the
				account holder;
(c) taxpayer
				identification number of the account holder;
(d) deposits made during the tax year by the
				account holder;
(e) amount of
				withdrawals made during the tax year by the account holder;
(f) dates of any withdrawals;
(g) interest or other income earned on the
				principal and excess contributions of the account; and
(h) amount of penalties withheld and
				remitted.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.9 - First-time Home Buyer Deductions › Rule 42.15.904 - FIRST-TIME HOME BUYER ACCOUNT - WITHDRAWALS

Current through Register Vol. 13, July 5, 2024
(1)
				The funds held in an account may be withdrawn by the account holder at any time
				for eligible expenses. Withdrawals for the purpose of paying eligible expenses
				shall not be subject to the 10% penalty.
(2) Withdrawals to pay for eligible costs
				must be supported by an itemized statement of the down payment and allowable
				closing costs that were paid by the account holder. The account holder must
				sign the statement attesting that these expenses are eligible costs.
(3) The burden of proving that the withdrawal
				from a savings account was made for eligible costs is upon the account holder
				and not upon the account administrator. Each account holder must maintain
				documentation of eligible costs.
(4) There shall be a penalty for withdrawal
				of funds by the account holder for purposes other than the payment of eligible
				costs except upon the death of the account holder. The penalty shall be 10% of
				the amount of the withdrawal from the account and, in addition, the amount
				withdrawn shall be taxed as ordinary income in the year the funds are withdrawn
				for non-eligible costs.
(5) The
				direct transfer of funds from a savings account to a savings account with a
				different account administrator shall not be considered a withdrawal for
				purposes of this rule. A direct transfer is when monies in an account are
				transferred to a new account without the beneficiary or account holder
				receiving any funds.
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-63-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.9 - First-time Home Buyer Deductions › Rule 42.15.905 - INDIVIDUAL LIABILITY

Current through Register Vol. 13, July 5, 2024
(1) If a corporate
				account administrator, limited liability company, or a limited partnership
				fails to withhold or fails to remit any penalties withheld to the department as
				required, the officers and owners are individually responsible for the
				penalties.
(2) A financial
				institution is not responsible for analyzing the eligibility of the expenses if
				the account holder attests that the withdrawal is made for eligible
				costs.
(3) Each self-administered
				account holder is individually responsible for remitting the penalties as
				stated in ARM
				42.15.903.
(4) In the case of a bankruptcy by an account
				administrator, the liability for the penalties remain unaffected and the
				individual or owners remains liable for the amount of penalties withheld but
				unpaid.
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-63-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.9 - First-time Home Buyer Deductions › Rule 42.15.907 - FIRST-TIME HOME BUYER ACCOUNT - NON-ELIGIBLE WITHDRAWAL FOR NONRESIDENT

Current through Register Vol. 13, July 5, 2024
(1) A resident account holder who
				subsequently becomes a nonresident and who has established a Montana first-time
				home buyer account while a resident and excluded income from Montana adjusted
				gross income in prior years is not entitled to a qualified withdrawal for the
				purchase of a single-family residence outside the state of Montana.
(2) A non-resident who files a final tax
				return in Montana must report, as income in the final year of residency, the
				amount of principal and interest previously excluded from adjusted gross
				income. This amount is considered a non-qualified withdrawal and subject to the
				10% penalty provided in
				15-63-203, MCA, unless withdrawn
				on the last business day of the account holder's business year.
Sec.
					 15-1-201, MCA; IMP, Sec.
					 15-63-102 and
					 15-63-203,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.10 - Montana Achieving a Better Life Experience (ABLE) Program Accounts › Rule 42.15.1001 - DEFINITIONS

Current through Register Vol. 13, July 5, 2024
The following definitions apply to terms used in this
				  subchapter:
(1) "ABLE account" or
				"account" mean the same as "account," which is defined in
				53-25-103,
				MCA.
(2) "Achieving a better life
				experience (ABLE) program" or "program" means the same as "program," which is
				defined in
				53-25-103,
				MCA.
(3) "Contributor" means the
				same as the term is defined in
				53-25-103,
				MCA, and includes the individuals listed in ARM 42.15.1002 that have
				contributed to one or more accounts established under the Montana ABLE program
				or to a qualified program established by another state, and are eligible for a
				deduction to adjusted gross income under
				15-30-2110(12),
				MCA.
AUTH:
					 15-1-201,
					 15-30-2620,
					 53-25-118,
					 MCA; IMP:
					 53-25-104,
					 53-25-117,
					 53-25-118,
					 MCA
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.10 - Montana Achieving a Better Life Experience (ABLE) Program Accounts › Rule 42.15.1002 - DEDUCTION FOR CONTRIBUTIONS TO AN ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) ACCOUNT

Current through Register Vol. 13, July 5, 2024
(1) In addition to
				the individuals listed in
				15-30-2110(12),
				MCA, the following contributors identified in
				53-25-117,
				MCA, are also allowed a deduction from Montana adjusted gross income for a
				contribution made to an ABLE account:
(a) the
				designated beneficiary;
(b) the
				spouse of the designated beneficiary; or
(c) a parent, grandparent, sibling, or child
				related to the designated beneficiary by blood, marriage, or legal adoption.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.10 - Montana Achieving a Better Life Experience (ABLE) Program Accounts › Rule 42.15.1003 - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) ACCOUNT RECAPTURE TAX

Current through Register Vol. 13, July 5, 2024
(1) There is a recapture tax, payable by a
				designated beneficiary, regardless of residency status, on recapturable
				withdrawals from an ABLE account. Recapturable withdrawals and the amount of
				the recapture tax are provided in
				53-25-118,
				MCA.
(2) A recapturable withdrawal
				of amounts that previously reduced a contributor's Montana adjusted gross
				income under
				15-30-2110(12),
				MCA, is Montana source income to the designated beneficiary in the year of the
				recapturable withdrawal, as described in
				15-30-2101(18)(a)(xvi),
				MCA.
(3) The recapture tax must be
				determined and withheld by the designated beneficiary or agent and reported to
				the department based on the recapturable withdrawal that occurred and the
				report detailing the contributions as required in [42.15.1002(3) ]. The
				designated beneficiary or agent must maintain records showing the reported
				contributions and withdrawals.
(4)
				The agent shall withhold and remit the recapture tax on a Montana individual
				income tax return for the tax year of the withdrawal if the recapturable
				withdrawal occurred from an account for which the designated beneficiary is no
				longer a resident of Montana.
AUTH:
					 15-1-201,
					 15-30-2620,
					 53-25-118,
					 MCA; IMP:
					 15-30-2103,
					 15-30-2110,
					 53-25-118,
					 MCA.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.15 - INCOME TAX › Subchapter 42.15.10 - Montana Achieving a Better Life Experience (ABLE) Program Accounts › Rule 42.15.1004 - VERIFICATION OF ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) ACCOUNT CONTRIBUTIONS AND WITHDRAWALS

Current through Register Vol. 13, July 5, 2024
(1) Each program
				manager shall submit a report to the department via the state of Montana's
				secure file transfer service (or functional equivalent), by February 28
				following the close of the preceding tax year which identifies all
				contributions and withdrawals for ABLE accounts of Montana resident designated
				beneficiaries. The report must also include contributions made to accounts of
				designated beneficiaries who were residents at the time the account was
				opened.
(2) The report must be in
				an electronic format sortable by the following contributor and designated
				beneficiary information:
(a) full
				name;
(b) last reported
				address;
(c) social security
				number;
(d) amount of the
				contributions;
(e) amount of the
				withdrawals (and to the extent that the Internal Revenue Service requires such
				information with respect to withdrawals, the portion constituting contributions
				and the portion constituting earnings); and
(f) a notation as to whether a distribution
				is a recapturable withdrawal, and if the withdrawal is made in violation of IRC
				592A, when applicable.
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.101 - TIME AND PLACE OF PAYMENT

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.319
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-142,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.102 - DEFICIENCY ASSESSMENTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.320
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-142,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.103 - JEOPARDY ASSESSMENTS

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.2.503
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-204,
					 15-30-225 and
					 15-30-312,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.104 - INTEREST ON UNPAID TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.2.505
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-142,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.105 - PENALTIES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.2.504
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-321,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.106 - COLLECTION OF DELINQUENT TAXES OR OTHER FUNDS THROUGH OFFSET PROCEDURES

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.2.520
Sec.
					 15-30-305, MCA; IMP,
					 15-30-310,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.107 - DEFINITIONS RELATING TO ADJUSTMENT OF JOINT RETURN (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 17-4-110, MCA; IMP, Sec.
					 17-4-105(4),
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.108 - REQUEST FOR ADJUSTMENT OF JOINT RETURN

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.326
Sec.
					 17-4-110, MCA; IMP, Sec.
					 17-4-105(4),
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.109 - STATEMENT REQUIRED FOR ADJUSTMENT OF JOINT RETURN

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.327
Sec.
					 17-4-110, MCA; IMP, Sec.
					 17-4-105(4),
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.111 - REQUEST FOR RECONSIDERATION OF ASSESSMENT (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.112 - FORMAL HEARING ON REQUEST (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.113 - APPLICATION FOR FORMAL HEARING (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.114 - CONTENTS OF APPLICATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.115 - PROCESSING OF APPLICATION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.116 - HEARING PROCEDURE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.117 - TREATMENT OF EVIDENCE (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.118 - SUBMISSION OF BRIEFS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.119 - DEPARTMENT DECISION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-147,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.131 - REQUEST FOR REFUND (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-149,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.132 - FORM OF CLAIM FOR REFUND

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.328
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-149,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.133 - CIRCUMSTANCES WHEN INTEREST IS NOT PAID ON REFUNDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-149,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.1 - Payment of Taxes › Rule 42.16.134 - CIRCUMSTANCES WHEN INTEREST IS PAID ON REFUNDS (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-149,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1101 - ALTERNATIVE TAX

Current through Register Vol. 13, July 5, 2024
This Rule has been transferred to
				  42.15.119
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-105,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1104 - EARNED INCOME DEFINITION (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1111 - COMPENSATION FOR PERSONAL SERVICES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1112 - TRAVEL EXPENSES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1113 - INCOME FROM INTANGIBLE PERSONAL PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-131,
					 MCA;
Administrative Rules of Montana › Department 42 - REVENUE › Chapter 42.16 - PAYMENT OF TAX › Subchapter 42.16.11 - Treatment of Nonresidents › Rule 42.16.1114 - INCOME FROM TANGIBLE PERSONAL PROPERTY (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 15-30-305, MCA; IMP, Sec.
					 15-30-131,
					 MCA;