Montana § 15-30-2113 Determination Of Status -- Effect Of Status Elections

Montana Statutes

§ 15-30-2113 — Determination Of Status -- Effect Of Status Elections

Montana § 15-30-2113

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 21Rate and General Provisions

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Bluebook

Mont. Code Ann. § 15-30-2113 (2026).

Text

15-30-2113 . Determination of status -- effect of status elections. For purposes of this chapter:

(1)the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code; and

(2)the status that a taxpayer claims or elects in a federal income tax return with respect to the taxpayer or another individual or that the taxpayer or other individual is determined to have for federal income tax purposes conclusively determines the status of that individual.

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15-30-2113 . Determination of status -- effect of status elections. For purposes of this chapter:
(1) the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code; and
(2) the status that a taxpayer claims or elects in a federal income tax return with respect to the taxpayer or another individual or that the taxpayer or other individual is determined to have for federal income tax purposes conclusively determines the status of that individual.

Legislative History

En. Sec. 10, Ch. 181, L. 1933; re-en. Sec. 2295.10, R.C.M. 1935; amd. Sec. 1, Ch. 29, L. 1941; amd. Sec. 1, Ch. 196, L. 1949; amd. Sec. 1, Ch. 233, L. 1957; amd. Sec. 3, Ch. 253, L. 1959; amd. Sec. 2, Ch. 199, L; 1963; amd. Sec. 1, Ch. 363, L. 1974; R.C.M. 1947, 84-4910(h); amd. Sec. 163, Ch. 56, L. 2009; Sec. 15-30-134, MCA 2007; redes. 15-30-2113 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 11, Ch. 503, L. 2021; amd. Sec. 1, Ch. 701, L. 2023.