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42.9.540    PASS-THROUGH ENTITY RETURNS FOR REMIC

(1) Every unincorporated Real Estate Mortgage Investment Conduit (REMIC) described in IRC 860D, that has Montana source income, must file a copy of its form 1066, federal Real Estate Mortgage Investment Conduit Income Tax Return on or before the due date (including extensions) for filing its federal return.

History: 15-1-201, 15-30-2620, 15-31-501, MCA; IMP, 15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-30-3312, 15-31-101, 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 174, Eff. 1/15/10.
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