Mont. Code Ann. § 15-30-2112 — Change From Nonresident To Resident Or Vice Versa

15-30-2112 . Change from nonresident to resident or vice versa. If a taxpayer changes status from that of resident to that of nonresident or from that of nonresident to that of resident during the tax year, the taxpayer shall file a return. If a resident obtains employment outside the state, income from the employment is taxable in Montana.