42.9.103 : LATE-FILE PENALTY FOR PASS-THROUGH ENTITIES - Administrative Rules of the State of Montana

42.9.103 LATE-FILE PENALTY FOR PASS-THROUGH ENTITIES

(1) A pass-through entity required to file a Montana information return, as provided in ARM Title 42, chapter 9, is subject to a late-filing penalty if the return is not filed by the due date (including extensions).

(2) ARM 42.3.101 through 42.3.115 and 42.3.120 apply to requests for waiving penalties.

(3) For disregarded entities that do not have a tax year, the number of partners, shareholders, members, or other owners will be determined as of the preceding December 31.

History: 15-1-201, 15-30-2620, 15-31-501, MCA; IMP, 15-30-2602, 15-30-2603, 15-30-3302, 15-30-3311, 15-30-3312, 15-31-101, 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 MAR p. 174, Eff. 1/15/10; AMD, 2015 MAR p. 2152, Eff. 12/11/15.

MAR Notices

Effective From

Effective To

History Notes

42-2-941

12/11/2015

Current

42-2-809

1/15/2010

12/11/2015

12/27/2002

1/15/2010

History: Sec. 15-1-201, 15-30-305, 15-30-1102, and 15-31-501, MCA; IMP, Sec. 15-30-142, 15-30-143, 15-30-1102, 15-30-1111, 15-30-1112, 15-31-101, and 15-31-111, MCA; NEW, 2002 MAR p. 3708, Eff. 12/27/02.