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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-2603

Return Of Fiduciary

Official textleg.mt.gov

15-30-2603 . Return of fiduciary. Every fiduciary, except receivers appointed by authority of law in possession of only part of the property of a taxpayer, shall make a return for the individual or estate or trust from whom the fiduciary acts. Fiduciaries required to make returns under this section are subject to all the provisions of this chapter that apply to taxpayers.

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In this chapter (40 sections)
  1. 15-30-2521 · Policy And Purpose
  2. 15-30-2522 · Withholding Of Lottery Winnings
  3. 15-30-2523 · Determination Of Employer Status
  4. 15-30-2524 · Through 15-30-2530 Reserved
  5. 15-30-2531 · Credits And Refunds -- Period Of Limitations
  6. 15-30-2532 · Through 15-30-2535 Reserved
  7. 15-30-2536 · Short Title
  8. 15-30-2537 · Definitions
  9. 15-30-2538 · Withholding Required On Mineral Royalty Payments
  10. 15-30-2539 · Withholding -- No Application Under Certain Conditions
  11. 15-30-2540 · Remitter Liable For Withholding Taxes And Statements --…
  12. 15-30-2541 · Royalty Withholding Tax Remittance Schedule -- Alternative…
  13. 15-30-2542 · Amount Of Royalty Payment Withheld Considered Taxes…
  14. 15-30-2543 · Annual Withholding Statement To Royalty Owner
  15. 15-30-2544 · Remitter To Furnish Annual Statement To Department
  16. 15-30-2545 · Withheld Taxes Held In Trust For State
  17. 15-30-2546 · Violations By Remitter -- Penalties -- Interest --…
  18. 15-30-2547 · Rulemaking Authority
  19. 15-30-2601 · Tax As Personal Debt
  20. 15-30-2602 · Returns And Payment Of Tax -- Penalty And Interest --…
  21. 15-30-2603 · Return Of Fiduciary
  22. 15-30-2604 · Time For Filing -- Extensions Of Time
  23. 15-30-2605 · Revision Of Return By Department -- Statute Of Limitations…
  24. 15-30-2606 · Tolling Of Statute Of Limitations -- Consent To Extend…
  25. 15-30-2607 · Application For Revision -- Appeal
  26. 15-30-2608 · Judicial Review
  27. 15-30-2609 · Credits And Refunds -- Period Of Limitations
  28. 15-30-2610 · Through 15-30-2615 Reserved
  29. 15-30-2616 · Information Agents' Duties
  30. 15-30-2617 · Oaths Administered By Director Of Revenue And Designated…
  31. 15-30-2618 · Confidentiality Of Tax Records
  32. 15-30-2619 · Furnishing Copy Of Federal Return -- Copy Of Share Of…
  33. 15-30-2620 · Department Rules -- Conformance With Internal Revenue Code
  34. 15-30-2621 · Agreements With Contiguous States
  35. 15-30-2622 · Closing Agreements
  36. 15-30-2623 · Through 15-30-2628 Reserved
  37. 15-30-2629 · Authority To Collect Tax -- Offset -- Hearing
  38. 15-30-2630 · Warrant For Distraint
  39. 15-30-2631 · Jeopardy Assessments
  40. 15-30-2632 · Deferment Of Taxes For Person In Military Service --…
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