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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2113

Determination Of Status -- Effect Of Status Elections

Official textleg.mt.gov

15-30-2113 . Determination of status -- effect of status elections. For purposes of this chapter:

# (1)

the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code; and

# (2)

the status that a taxpayer claims or elects in a federal income tax return with respect to the taxpayer or another individual or that the taxpayer or other individual is determined to have for federal income tax purposes conclusively determines the status of that individual.

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In this chapter (40 sections)
  1. 15-30-605 · Renumbered 15-30-3005
  2. 15-30-1101 · Renumbered 15-30-3301
  3. 15-30-1102 · Renumbered 15-30-3302
  4. 15-30-1103 · Through 15-30-1110 Reserved
  5. 15-30-1111 · Renumbered 15-30-3311
  6. 15-30-1112 · Renumbered 15-30-3312
  7. 15-30-1113 · Renumbered 15-30-3313
  8. 15-30-1114 · Renumbered 15-30-3314
  9. 15-30-1115 · Through 15-30-1120 Reserved
  10. 15-30-1121 · Renumbered 15-30-3321
  11. 15-30-2101 · Definitions
  12. 15-30-2102 · Construction Of Income
  13. 15-30-2103 · Rate Of Tax -- Net Long-Term Capital Gains -- Definitions
  14. 15-30-2104 · Tax On Nonresident
  15. 15-30-2105 · Tax On Lump-Sum Distributions
  16. 15-30-2106 · Nonresident Compensation -- Exclusion
  17. 15-30-2107 · Through 15-30-2109 Reserved
  18. 15-30-2110 · Repealed
  19. 15-30-2111 · Repealed
  20. 15-30-2112 · Change From Nonresident To Resident Or Vice Versa
  21. 15-30-2113 · Determination Of Status -- Effect Of Status Elections
  22. 15-30-2114 · Repealed
  23. 15-30-2115 · Repealed
  24. 15-30-2116 · Repealed
  25. 15-30-2117 · Repealed
  26. 15-30-2118 · Taxable Liability On Termination Of Independent Liability…
  27. 15-30-2119 · Repealed
  28. 15-30-2120 · Adjustments To Federal Taxable Income To Determine Montana…
  29. 15-30-2121 · Through 15-30-2130 Reserved
  30. 15-30-2131 · Repealed
  31. 15-30-2132 · Repealed
  32. 15-30-2133 · Repealed
  33. 15-30-2134 · Through 15-30-2140 Reserved
  34. 15-30-2141 · Repealed
  35. 15-30-2142 · Repealed
  36. 15-30-2143 · Repealed
  37. 15-30-2144 · Repealed
  38. 15-30-2145 · Through 15-30-2150 Reserved
  39. 15-30-2151 · Tax On Beneficiaries Or Fiduciaries Of Estates Or Trusts
  40. 15-30-2152 · Repealed
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