Montana — Title 15 · Chapter 30 — INDIVIDUAL INCOME TAX

• § 15-30-108 — Terminated
• § 15-30-158 — Terminated
• § 15-30-159 — Terminated
• § 15-30-160 — Terminated
• § 15-30-170 — Void
• § 15-30-181 — Terminated
• § 15-30-187 — Terminated
• § 15-30-195 — Terminated
• § 15-30-199 — Terminated
• § 15-30-211 — Renumbered 15-1-208
• § 15-30-2101 — Definitions
• § 15-30-2102 — Construction of income
• § 15-30-2103 — Rate of tax -- net long-term capital gains -- definitions
• § 15-30-2104 — Tax on nonresident
• § 15-30-2105 — Tax on lump-sum distributions
• § 15-30-2106 — Nonresident compensation -- exclusion
• § 15-30-2112 — Change from nonresident to resident or vice versa
• § 15-30-2113 — Determination of status -- effect of status elections
• § 15-30-2118 — Taxable liability on termination of independent liability fund
• § 15-30-2120 — Adjustments to federal taxable income to determine Montana taxable income
• § 15-30-2151 — Tax on beneficiaries or fiduciaries of estates or trusts
• § 15-30-2153 — Determination of tax of estates and trusts
• § 15-30-2154 — Estates and trusts tax remedies
• § 15-30-2191 — Terminated
• § 15-30-2302 — Credit allowed resident taxpayers for income taxes imposed by foreign states or countries
• § 15-30-2303 — Tax credits subject to review by interim committee
• § 15-30-2318 — Earned income tax credit
• § 15-30-2321 — Adoption tax credit -- rulemaking
• § 15-30-2327 — Qualified endowments credit -- definitions -- rules
• § 15-30-2328 — Credit for contributions to qualified endowment -- recapture of credit -- deduction included as income
• § 15-30-2329 — Beneficiaries of estates -- credit for contribution to qualified endowment
• § 15-30-2334 — Credit for providing supplemental funding to public schools -- innovative educational program
• § 15-30-2335 — Qualified education individual income tax credit for contributions to student scholarship organization
• § 15-30-2337 — Residential property tax credit for elderly -- definitions
• § 15-30-2338 — Residential property tax credit for elderly -- eligibility -- disallowance or adjustment
• § 15-30-2339 — Residential property tax credit for elderly -- filing date
• § 15-30-2340 — Residential property tax credit for elderly -- computation of relief
• § 15-30-2341 — Residential property tax credit for elderly -- limitations -- denial of claim
• § 15-30-2342 — Credit for preservation of historic buildings
• § 15-30-2357 — Tax credit for hiring registered apprentice or veteran apprentice
• § 15-30-2359 — Tax credit for trades education and training
• § 15-30-2361 — Grow Montana jobs -- annual job growth incentive tax credit
• § 15-30-2380 — Credit for unlocking public lands program -- definitions
• § 15-30-2386 — Funding for administration of special revenue accounts
• § 15-30-2387 — Voluntary checkoff for nongame wildlife programs
• § 15-30-2388 — Agriculture literacy in Montana schools program account -- administration
• § 15-30-2389 — Voluntary checkoff for agriculture literacy in Montana schools program
• § 15-30-2390 — Voluntary checkoff for child abuse and neglect prevention program
• § 15-30-2392 — Voluntary checkoff for Montana military relief fund
• § 15-30-2393 — Election to deposit refund to education savings or ABLE account
• § 15-30-2501 — Definitions
• § 15-30-2502 — Withholding of tax from wages
• § 15-30-2503 — Employer liable for withholding taxes and statements
• § 15-30-2504 — Schedules for remitting income withholding taxes -- records
• § 15-30-2505 — Amount withheld considered as tax collected
• § 15-30-2506 — Annual withholding statement
• § 15-30-2507 — Annual statement by employer
• § 15-30-2508 — Withheld taxes held in trust for state
• § 15-30-2509 — Violations by employer -- penalties, interest, remedies, and waivers -- rulemaking
• § 15-30-2510 — Remitting withholding taxes electronically -- employer option -- timely remittance
• § 15-30-2511 — Voluntary state withholding from federal annuity -- agreement with federal government
• § 15-30-2512 — Estimated tax -- payment -- exceptions -- interest
• § 15-30-2513 — Withholding from compensation -- exception
• § 15-30-2521 — Policy and purpose
• § 15-30-2522 — Withholding of lottery winnings
• § 15-30-2523 — Determination of employer status
• § 15-30-2531 — Credits and refunds -- period of limitations
• § 15-30-2536 — Short title
• § 15-30-2537 — Definitions
• § 15-30-2538 — Withholding required on mineral royalty payments
• § 15-30-2539 — Withholding -- no application under certain conditions
• § 15-30-2540 — Remitter liable for withholding taxes and statements -- liability mitigation -- sufficiency of mailing address
• § 15-30-2541 — Royalty withholding tax remittance schedule -- alternative schedules and methods -- records
• § 15-30-2542 — Amount of royalty payment withheld considered taxes collected
• § 15-30-2543 — Annual withholding statement to royalty owner
• § 15-30-2544 — Remitter to furnish annual statement to department
• § 15-30-2545 — Withheld taxes held in trust for state
• § 15-30-2546 — Violations by remitter -- penalties -- interest -- remedies -- waivers -- rulemaking
• § 15-30-2547 — Rulemaking authority
• § 15-30-2601 — Tax as personal debt
• § 15-30-2602 — Returns and payment of tax -- penalty and interest -- refunds -- credits
• § 15-30-2603 — Return of fiduciary
• § 15-30-2604 — Time for filing -- extensions of time
• § 15-30-2605 — Revision of return by department -- statute of limitations -- examination of records and persons
• § 15-30-2606 — Tolling of statute of limitations -- consent to extend time to assess tax
• § 15-30-2607 — Application for revision -- appeal
• § 15-30-2608 — Judicial review
• § 15-30-2609 — Credits and refunds -- period of limitations
• § 15-30-2616 — Information agents' duties
• § 15-30-2617 — Oaths administered by director of revenue and designated employees
• § 15-30-2618 — Confidentiality of tax records
• § 15-30-2619 — Furnishing copy of federal return -- copy of share of income, credit, and deductions schedule -- copies of federal corrections -- filing amended return required
• § 15-30-2620 — Department rules -- conformance with Internal Revenue Code
• § 15-30-2621 — Agreements with contiguous states
• § 15-30-2622 — Closing agreements
• § 15-30-2629 — Authority to collect tax -- offset -- hearing
• § 15-30-2630 — Warrant for distraint
• § 15-30-2631 — Jeopardy assessments
• § 15-30-2632 — Deferment of taxes for person in military service -- filing of return
• § 15-30-2633 — Stay of enforcement against military personnel
• § 15-30-2634 — Failure to file return or report -- order to show cause -- action by department
• § 15-30-2642 — Notice of additional assessment -- penalty and interest for deficiency
• § 15-30-2643 — Time limitations for prosecution
• § 15-30-2646 — Relief from joint and several liability on joint return -- limitations -- rules
• § 15-30-2651 — Certified copies of tax returns to taxpayer -- fee
• § 15-30-2660 — Taxpayer integrity fees
• § 15-30-3001 — Short title
• § 15-30-3002 — Definitions
• § 15-30-3003 — Montana farm and ranch risk management account -- deposits -- exclusion from income
• § 15-30-3004 — Montana farm and ranch risk management account -- creation -- administration
• § 15-30-3005 — Montana farm and ranch risk management account -- distributions
• § 15-30-3101 — Purpose
• § 15-30-3102 — Definitions
• § 15-30-3103 — Requirements for student scholarship organizations
• § 15-30-3104 — Tuition payment limitation
• § 15-30-3105 — Reporting requirements for student scholarship organizations
• § 15-30-3106 — Student scholarship organizations -- listing on website
• § 15-30-3110 — Credit for providing supplemental funding to public schools -- innovative educational program
• § 15-30-3111 — Qualified education tax credit for donations to student scholarship organizations
• § 15-30-3112 — Report to revenue interim committee -- student scholarship organizations
• § 15-30-3113 — Review determination -- termination -- confidentiality
• § 15-30-3114 — Rulemaking
• § 15-30-3301 — Definition of small business corporation
• § 15-30-3302 — Income or license tax involving pass-through entities -- information returns required
• § 15-30-3311 — Taxation of partners, shareholders, managers, and members
• § 15-30-3312 — Composite returns and tax
• § 15-30-3313 — Consent or withholding -- rulemaking
• § 15-30-3314 — Review of pass-through entity taxation by department
• § 15-30-3315 — Electronic partnership return required -- waiver -- rulemaking
• § 15-30-3321 — Small business option unavailable on dissolution -- exception
• § 15-30-3325 — Definitions
• § 15-30-3326 — Pass-through entity tax
• § 15-30-3327 — Making pass-through entity tax election
• § 15-30-3328 — Pass-through entity tax -- refundable credit -- credit for taxes paid to another state
• § 15-30-3401 — Definitions
• § 15-30-3402 — State partnership representative
• § 15-30-3403 — Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners
• § 15-30-3404 — Election -- partnership pays -- rulemaking
• § 15-30-3405 — Modified reporting and payment method
• § 15-30-3406 — Effect of election by audited partnership or tiered partner and payment of amount due
• § 15-30-3407 — De minimis exception -- rulemaking
• § 15-30-3408 — Estimated tax payments during course of federal audit
• § 15-30-3701 — Short title
• § 15-30-3702 — Definitions
• § 15-30-3703 — Taxation of qualifying net capital gains from sale of capital stock -- conditions -- rulemaking
• § 15-30-3704 — Tax on qualifying net capital gains