Montana § 15-30-3402 State Partnership Representative

Montana Statutes

§ 15-30-3402 — State Partnership Representative

Montana § 15-30-3402

Title 15TAXATION

Ch. 30INDIVIDUAL INCOME TAX

Part 34Partnership Audit Adjustments

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Bluebook

Mont. Code Ann. § 15-30-3402 (2026).

Text

15-30-3402 . State partnership representative.

(1)With respect to an action required or permitted to be taken by a partnership under this part and a proceeding under 15-1-211 with respect to that action, the state partnership representative for the reviewed year has the sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners are bound by those actions.

(2)The state partnership representative for the reviewed year is the partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative.

(3)The department may establish reasonable qualifications and procedures for designating a person, other than the federal partnership representative, to be the state p

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15-30-3402 . State partnership representative. (1) With respect to an action required or permitted to be taken by a partnership under this part and a proceeding under 15-1-211 with respect to that action, the state partnership representative for the reviewed year has the sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners are bound by those actions.
(2) The state partnership representative for the reviewed year is the partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative.
(3) The department may establish reasonable qualifications and procedures for designating a person, other than the federal partnership representative, to be the state partnership representative.