(1) The Montana Composite Income Tax Return, Form PT-CR1, is due on or before the due date (including extensions) of the entity's information return provided in ARM 42.9.301 and 42.9.401. Extension of the date for filing the composite return does not extend the date for paying the composite tax, and interest accrues from the original due date of the return.

(2) The composite return must include the name, address, social security or federal employer identification number, interest in the entity, and composite return liability of each consenting eligible participant included in the filing.