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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 federal Real Estate Mortgage Investment Conduit Income Tax Return, Form 1066, on or before the due date (including extensions) for filing its federal return.   See ARM 42.15.201 and 42.15.202 to determine the time for filing a short-period return.

History: Sec. 15-1-201, 15-30-305, 15-30-1102, and 15-31-501, MCA; IMP, Sec. 15-30-142, 15-30-143, 15-30-1102, 5-30-1111, 15-30-1112, 15-31-101, and 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02.

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