Montana Statutes

§ 15-1-102 — Person Defined

Montana·Title 15 TAXATION·Ch. 1 TAX ADMINISTRATION·Part 1 General Provisions
15-1-102 . Person defined. As used in this title (except chapters 30 and 31), unless the context indicates otherwise, the term "person" means an individual, corporation (domestic or foreign), partnership, association, joint-stock company, or syndicate.

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Legislative History

En. 84-102 by Sec. 1, Ch. 52, L. 1977; R.C.M. 1947, 84-102.

Nearby Sections

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