Montana Statutes

§ 15-30-2603 — Return Of Fiduciary

Montana·Title 15 TAXATION·Ch. 30 INDIVIDUAL INCOME TAX·Part 26 Collection and Administration
15-30-2603 . Return of fiduciary. Every fiduciary, except receivers appointed by authority of law in possession of only part of the property of a taxpayer, shall make a return for the individual or estate or trust from whom the fiduciary acts. Fiduciaries required to make returns under this section are subject to all the provisions of this chapter that apply to taxpayers.

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Legislative History

En. Sec. 17, Ch. 181, L. 1933; re-en. Sec. 2295.17, R.C.M. 1935; amd. Sec. 10, Ch. 260, L. 1955; R.C.M. 1947, 84-4917; amd. Sec. 165, Ch. 56, L. 2009; Sec. 15-30-143 , MCA 2007; redes. 15-30-2603 by Sec. 1, Ch. 147, L. 2009.

Nearby Sections

15
§ 15-30-104
Repealed
§ 15-30-108
Terminated
§ 15-30-109
Reserved
§ 15-30-110
Repealed
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