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Montana Code Annotated — Title 15 (Taxation)

Mont. Code Ann. § 15-30-3402

State Partnership Representative

Official textleg.mt.gov

15-30-3402 . State partnership representative.

# (1)

With respect to an action required or permitted to be taken by a partnership under this part and a proceeding under 15-1-211 with respect to that action, the state partnership representative for the reviewed year has the sole authority to act on behalf of the partnership, and the partnership's direct partners and indirect partners are bound by those actions.

# (2)

The state partnership representative for the reviewed year is the partnership's federal partnership representative unless the partnership designates in writing another person as its state partnership representative.

# (3)

The department may establish reasonable qualifications and procedures for designating a person, other than the federal partnership representative, to be the state partnership representative.

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In this chapter (40 sections)
  1. 15-30-3005 · Montana Farm And Ranch Risk Management Account --…
  2. 15-30-3101 · Purpose
  3. 15-30-3102 · Definitions
  4. 15-30-3103 · Requirements For Student Scholarship Organizations
  5. 15-30-3104 · Tuition Payment Limitation
  6. 15-30-3105 · Reporting Requirements For Student Scholarship…
  7. 15-30-3106 · Student Scholarship Organizations -- Listing On Website
  8. 15-30-3107 · Through 15-30-3109 Reserved
  9. 15-30-3110 · Credit For Providing Supplemental Funding To Public…
  10. 15-30-3111 · Qualified Education Tax Credit For Donations To Student…
  11. 15-30-3112 · Report To Revenue Interim Committee -- Student Scholarship…
  12. 15-30-3113 · Review Determination -- Termination -- Confidentiality
  13. 15-30-3114 · Rulemaking
  14. 15-30-3301 · Definition Of Small Business Corporation
  15. 15-30-3302 · Income Or License Tax Involving Pass-Through Entities --…
  16. 15-30-3303 · Through 15-30-3310 Reserved
  17. 15-30-3311 · Taxation Of Partners, Shareholders, Managers, And Members
  18. 15-30-3312 · Composite Returns And Tax
  19. 15-30-3313 · Consent Or Withholding -- Rulemaking
  20. 15-30-3314 · Review Of Pass-Through Entity Taxation By Department
  21. 15-30-3315 · Electronic Partnership Return Required -- Waiver --…
  22. 15-30-3316 · Through 15-30-3320 Reserved
  23. 15-30-3321 · Small Business Option Unavailable On Dissolution --…
  24. 15-30-3322 · Through 15-30-3324 Reserved
  25. 15-30-3325 · Definitions
  26. 15-30-3326 · Pass-Through Entity Tax
  27. 15-30-3327 · Making Pass-Through Entity Tax Election
  28. 15-30-3328 · Pass-Through Entity Tax -- Refundable Credit -- Credit For…
  29. 15-30-3401 · Definitions
  30. 15-30-3402 · State Partnership Representative
  31. 15-30-3403 · Reporting And Payment Requirements For Partnerships…
  32. 15-30-3404 · Election -- Partnership Pays -- Rulemaking
  33. 15-30-3405 · Modified Reporting And Payment Method
  34. 15-30-3406 · Effect Of Election By Audited Partnership Or Tiered…
  35. 15-30-3407 · De Minimis Exception -- Rulemaking
  36. 15-30-3408 · Estimated Tax Payments During Course Of Federal Audit
  37. 15-30-3701 · Short Title
  38. 15-30-3702 · Definitions
  39. 15-30-3703 · Taxation Of Qualifying Net Capital Gains From Sale Of…
  40. 15-30-3704 · Tax On Qualifying Net Capital Gains
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