REVENUE
42.30 - taxation of estates and trusts
42.30.101
definitions
42.30.102
fiduciary – filing requirements
42.30.103
fiduciary - income tax return extensions
42.30.104
fiduciary - income tax liability determination
42.30.105
fiduciary - montana distributable net income and montana income distribution deduction – character
42.30.106
fiduciary - montana net operating losses
42.30.107
fiduciary - interest and penalties
42.30.110
fiduciary – audit adjustments
42.30.202
tax exempt trusts not classified as corporations
42.30.203
pre-need funeral trusts – election to file composite return
42.30.204
electing small business trust (esbt)
