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Rule Title: PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS
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Department: REVENUE
Chapter: PASS-THROUGH ENTITIES
Subchapter: Partnerships
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.9.301    PASS-THROUGH ENTITY INFORMATION RETURNS FOR PARTNERSHIPS

(1) Every partnership that has Montana source income must file a Form PR-1, Montana Partnership Information and Composite Tax Return, on or before the 15th day of the third month following the close of its annual accounting period.

(2) A six-month extension of time to file a partnership return is automatically allowed if any tax, penalties, and interest due are paid on or before the date the return is filed.

(3) A partnership required to file a Montana partnership information return is subject to a late-filing penalty if:

(a) the Montana partnership information return is not filed by the due date (including extensions);

(b) a copy of the partnership's federal partnership return is not filed with the Montana partnership information return; or

(c) a return is filed that does not include all of the following information:

(i) name, address, and social security or federal identification number of each partner;

(ii) the partnership's Montana source income;

(iii) each partner's distributive share of Montana source income, gain, loss, deduction, or credit or items of income, gain, loss, deduction, or credit; and

(iv) each partner's distributive share of income, gain, loss, deduction, or credit, or item of income, gain, loss, deduction, or credit from all sources.

 

History: 15-1-201, 15-30-2620, 15-31-501, MCA; IMP, 15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-31-101, 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 174, Eff. 1/15/10; AMD, 2017 MAR p. 2094, Eff. 11/10/17.


 

 
MAR Notices Effective From Effective To History Notes
42-2-979 11/10/2017 Current History: 15-1-201, 15-30-2620, 15-31-501, MCA; IMP, 15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-31-101, 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 174, Eff. 1/15/10; AMD, 2017 MAR p. 2094, Eff. 11/10/17.
42-2-809 1/15/2010 11/10/2017 History: 15-1-201, 15-30-2620, 15-31-501, MCA; IMP, 15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-31-101, 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 174, Eff. 1/15/10.
12/27/2002 1/15/2010 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, 15-30-1111, 15-30-1112, 15-31-101, and 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02.
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