Montana § 39-51-207 Treatment Of Limited Liability Companies

Montana Statutes

§ 39-51-207 — Treatment Of Limited Liability Companies

Montana § 39-51-207

Title 39LABOR

Ch. 51UNEMPLOYMENT INSURANCE

Part 2Definitions

This text of Montana § 39-51-207 (Treatment Of Limited Liability Companies) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 39-51-207 (2026).

Text

39-51-207 . Treatment of limited liability companies. For the purposes of this chapter, a limited liability company is treated as follows:

(1)as a sole proprietorship if it is a single-member limited liability company;

(2)as a partnership if it consists of more than a single member and it is not established as a corporation pursuant to the provisions of the Internal Revenue Code for income tax purposes; or

(3)as a corporation if it is classified as a corporation for income tax purposes pursuant to the Internal Revenue Code.

Free access — add to your briefcase to read the full text and ask questions with AI

39-51-207 . Treatment of limited liability companies. For the purposes of this chapter, a limited liability company is treated as follows:
(1) as a sole proprietorship if it is a single-member limited liability company;
(2) as a partnership if it consists of more than a single member and it is not established as a corporation pursuant to the provisions of the Internal Revenue Code for income tax purposes; or
(3) as a corporation if it is classified as a corporation for income tax purposes pursuant to the Internal Revenue Code.