Subchapter 1
General
|
42.9.101 |
DEFINITIONS |
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12/11/2015 |
42.9.102 |
PASS-THROUGH ENTITY INFORMATION RETURNS |
|
12/11/2015 |
42.9.103 |
LATE-FILE PENALTY FOR PASS-THROUGH ENTITIES |
|
12/11/2015 |
42.9.104 |
CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALS, ESTATES, OR TRUSTS |
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12/11/2015 |
42.9.105 |
CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONS |
|
12/11/2015 |
42.9.106 |
COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIES |
|
11/10/2017 |
42.9.107 |
MULTI-TIERED PASS-THROUGH ENTITY STRUCTURES WITH MONTANA SOURCE INCOME – REPORTING REQUIREMENTS |
|
4/28/2018 |
42.9.108 |
INACTIVE PASS-THROUGH ENTITIES |
|
12/11/2015 |
42.9.109 |
PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE TAX-EXEMPT ENTITIES |
|
12/11/2015 |
42.9.110 |
PASS-THROUGH ENTITIES – AUDIT ADJUSTMENTS |
|
11/11/2016 |
42.9.111 |
PASS-THROUGH ENTITIES—STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTS |
|
11/11/2016 |
42.9.112 |
APPORTIONABLE AND NONAPPORTIONABLE INCOME – APPORTIONMENT OR ALLOCATION – PASS-THROUGH ENTITIES |
|
4/28/2018 |
Subchapter 2
Composite Returns
|
42.9.201 |
COMPOSITE RETURN—ELECTION |
|
3/29/2013 |
42.9.202 |
FILING REQUIREMENT |
|
1/15/2010 |
42.9.203 |
COMPUTATION OF COMPOSITE TAX |
|
11/10/2017 |
42.9.204 |
COMPOSITE RETURN - NET OPERATING LOSS |
|
1/15/2010 |
Subchapter 3
Partnerships
|
42.9.301 |
PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS |
|
11/10/2017 |
42.9.302 |
ELECTRONIC RETURNS REQUIRED FOR PARTNERSHIPS HAVING MORE THAN 100 MEMBERS |
|
12/12/2014 |
42.9.303 |
GUARANTEED PAYMENTS TO INDIVIDUAL PARTNERS - SOURCING, APPORTIONMENT, AND ALLOCATION |
|
4/28/2018 |
Subchapter 4
S Corporations
|
42.9.401 |
PASS-THROUGH ENTITY INFORMATION RETURNS FOR S CORPORATIONS |
|
11/10/2017 |
42.9.402 |
S CORPORATION SHAREHOLDER'S ADDITION TO MONTANA ADJUSTED GROSS INCOME |
|
1/15/2010 |
Subchapter 5
Disregarded Entities
|
42.9.501 |
PASS-THROUGH ENTITY INFORMATION RETURNS FOR SINGLE-MEMBER LLC TREATED AS DISREGARDED ENTITY |
|
11/10/2017 |
42.9.502 |
DISREGARDED ENTITIES – SOURCING GAIN OR LOSS ON THE SALE OF AN INTEREST |
|
12/9/2011 |
|
Rules 42.9.503 through 42.9.509 reserved
|
|
|
42.9.510 |
PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS ELECTING IRC 761 |
|
12/11/2015 |
|
Rules 42.9.511 through 42.9.519 reserved
|
|
|
42.9.520 |
PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED SUBCHAPTER S SUBSIDIARIES |
|
12/11/2015 |
|
Rules 42.9.521 through 42.9.529 reserved
|
|
|
42.9.530 |
PASS-THROUGH ENTITY INFORMATION RETURNS FOR QUALIFIED REIT SUBSIDIARIES |
|
3/29/2013 |
|
Rules 42.9.531 through 42.9.539 reserved
|
|
|
42.9.540 |
PASS-THROUGH ENTITY RETURNS FOR REMIC |
|
1/15/2010 |