Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-3321
Small Business Option Unavailable On Dissolution -- Exception
Official textleg.mt.gov
15-30-3321 . Small business option unavailable on dissolution -- exception. In the case of corporation dissolution, no benefits may be taken under the "small business act" or under any law or regulation shifting the tax to be paid from the corporation to the shareholders unless all shareholders agree to assume personal income tax liability the same as they would bear if they were residents of this state.
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In this chapter (40 sections)
- 15-30-3005 · Montana Farm And Ranch Risk Management Account --…
- 15-30-3101 · Purpose
- 15-30-3102 · Definitions
- 15-30-3103 · Requirements For Student Scholarship Organizations
- 15-30-3104 · Tuition Payment Limitation
- 15-30-3105 · Reporting Requirements For Student Scholarship…
- 15-30-3106 · Student Scholarship Organizations -- Listing On Website
- 15-30-3107 · Through 15-30-3109 Reserved
- 15-30-3110 · Credit For Providing Supplemental Funding To Public…
- 15-30-3111 · Qualified Education Tax Credit For Donations To Student…
- 15-30-3112 · Report To Revenue Interim Committee -- Student Scholarship…
- 15-30-3113 · Review Determination -- Termination -- Confidentiality
- 15-30-3114 · Rulemaking
- 15-30-3301 · Definition Of Small Business Corporation
- 15-30-3302 · Income Or License Tax Involving Pass-Through Entities --…
- 15-30-3303 · Through 15-30-3310 Reserved
- 15-30-3311 · Taxation Of Partners, Shareholders, Managers, And Members
- 15-30-3312 · Composite Returns And Tax
- 15-30-3313 · Consent Or Withholding -- Rulemaking
- 15-30-3314 · Review Of Pass-Through Entity Taxation By Department
- 15-30-3315 · Electronic Partnership Return Required -- Waiver --…
- 15-30-3316 · Through 15-30-3320 Reserved
- 15-30-3321 · Small Business Option Unavailable On Dissolution --…
- 15-30-3322 · Through 15-30-3324 Reserved
- 15-30-3325 · Definitions
- 15-30-3326 · Pass-Through Entity Tax
- 15-30-3327 · Making Pass-Through Entity Tax Election
- 15-30-3328 · Pass-Through Entity Tax -- Refundable Credit -- Credit For…
- 15-30-3401 · Definitions
- 15-30-3402 · State Partnership Representative
- 15-30-3403 · Reporting And Payment Requirements For Partnerships…
- 15-30-3404 · Election -- Partnership Pays -- Rulemaking
- 15-30-3405 · Modified Reporting And Payment Method
- 15-30-3406 · Effect Of Election By Audited Partnership Or Tiered…
- 15-30-3407 · De Minimis Exception -- Rulemaking
- 15-30-3408 · Estimated Tax Payments During Course Of Federal Audit
- 15-30-3701 · Short Title
- 15-30-3702 · Definitions
- 15-30-3703 · Taxation Of Qualifying Net Capital Gains From Sale Of…
- 15-30-3704 · Tax On Qualifying Net Capital Gains