Montana § 15-30-3314 Review Of Pass-Through Entity Taxation By Department

Montana Statutes

§ 15-30-3314 — Review Of Pass-Through Entity Taxation By Department

Montana § 15-30-3314

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 33Small Business and Pass-Through Entities

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Bluebook

Mont. Code Ann. § 15-30-3314 (2026).

Text

15-30-3314 . Review of pass-through entity taxation by department. The department shall review, with the assistance of interested parties, the reporting and taxation of income that is flowing through pass-through entities and the method of reporting and taxation of this income in states other than Montana and shall consider recommendations concerning the methodology that Montana should use to ensure fair and equitable taxation of income that flows through pass-through entities to other entities.

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15-30-3314 . Review of pass-through entity taxation by department. The department shall review, with the assistance of interested parties, the reporting and taxation of income that is flowing through pass-through entities and the method of reporting and taxation of this income in states other than Montana and shall consider recommendations concerning the methodology that Montana should use to ensure fair and equitable taxation of income that flows through pass-through entities to other entities.