Montana · Regulations
Subchapter 42.9.1 — General
35 sections
35 sections
- ARM 42.9.101ARM 42.9.101. DEFINITIONS
- ARM 42.9.101ARM 42.9.101Superseded
- ARM 42.9.101ARM 42.9.101. DEFINITIONSSuperseded
- ARM 42.9.101ARM 42.9.101. DEFINITIONSSuperseded
- ARM 42.9.102ARM 42.9.102. PASS-THROUGH ENTITY INFORMATION RETURNS
- ARM 42.9.102ARM 42.9.102. PASS-THROUGH ENTITY INFORMATION RETURNSSuperseded
- ARM 42.9.102ARM 42.9.102. PASS-THROUGH ENTITY INFORMATION RETURNSSuperseded
- ARM 42.9.102ARM 42.9.102. PASS-THROUGH ENTITY INFORMATION RETURNSSuperseded
- ARM 42.9.103ARM 42.9.103. LATE-FILE PENALTY FOR PASS-THROUGH ENTITIES
- ARM 42.9.103ARM 42.9.103. LATE-FILE PENALTY FOR PASS-THROUGH ENTITIESSuperseded
- ARM 42.9.103ARM 42.9.103. LATE-FILE PENALTY FOR PASS-THROUGH ENTITIESSuperseded
- ARM 42.9.104ARM 42.9.104. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALS, ESTATES, OR TRUSTS
- ARM 42.9.104ARM 42.9.104. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, AND SINGLE-MEMBER LLC MEMBERS WHO ARE NONRESIDENT INDIVIDUALSSuperseded
- ARM 42.9.104ARM 42.9.104. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALSSuperseded
- ARM 42.9.104ARM 42.9.104. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALS, ESTATES, OR TRUSTSSuperseded
- ARM 42.9.105ARM 42.9.105. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONS
- ARM 42.9.105ARM 42.9.105. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, AND SINGLE MEMBER LLC MEMBERS THAT ARE FOREIGN C CORPORATIONSSuperseded
- ARM 42.9.105ARM 42.9.105. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONSSuperseded
- ARM 42.9.105ARM 42.9.105. CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONSSuperseded
- ARM 42.9.106ARM 42.9.106. COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIES
- ARM 42.9.106ARM 42.9.106. STATEMENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, AND SINGLE MEMBER LLC MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIESSuperseded
- ARM 42.9.106ARM 42.9.106. STATEMENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIESSuperseded
- ARM 42.9.106ARM 42.9.106. COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIESSuperseded
- ARM 42.9.106ARM 42.9.106. COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIESSuperseded
- ARM 42.9.106ARM 42.9.106. COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIESSuperseded
- ARM 42.9.107ARM 42.9.107. MULTI-TIERED PASS-THROUGH ENTITY STRUCTURES WITH MONTANA SOURCE INCOME – REPORTING REQUIREMENTS
- ARM 42.9.107ARM 42.9.107. MULTI-TIERED PASS-THROUGH ENTITY STRUCTURES WITH MONTANA SOURCE INCOME – REPORTING REQUIREMENTSSuperseded
- ARM 42.9.108ARM 42.9.108. INACTIVE PASS-THROUGH ENTITIES
- ARM 42.9.109ARM 42.9.109. PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE TAX-EXEMPT ENTITIES
- ARM 42.9.110ARM 42.9.110. PASS-THROUGH ENTITIES – AUDIT ADJUSTMENTS
- ARM 42.9.110ARM 42.9.110. PASS-THROUGH ENTITIES – AUDIT ADJUSTMENTSSuperseded
- ARM 42.9.111ARM 42.9.111. PASS-THROUGH ENTITIES—STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTS
- ARM 42.9.111ARM 42.9.111. PASS-THROUGH ENTITIES – STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTSSuperseded
- ARM 42.9.111ARM 42.9.111. PASS-THROUGH ENTITIES—STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTSSuperseded
- ARM 42.9.112ARM 42.9.112. APPORTIONABLE AND NONAPPORTIONABLE INCOME – APPORTIONMENT OR ALLOCATION – PASS-THROUGH ENTITIES