42.23.701    RECOGNITION OF A LIMITED LIABILITY COMPANY

(1) The Montana Limited Liability Company Act as codified in Title 35, chapter 8, MCA, is effective for tax periods beginning on or after October 1, 1993. The taxpayer must register as a limited liability company with the Montana secretary of state before being recognized as a limited liability company by the department.

History: Sec. 15-1-201, MCA; IMP, Title 35, chapter 8, MCA; NEW, 1994 MAR p. 1721, Eff. 6/24/94.