ARM 42.9.540
ARM 42.9.540. PASS-THROUGH ENTITY RETURNS FOR REMIC
Cite as Mont. Admin. R. 42.9.540
(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.