Mont. Code Ann. » TITLE 15. TAXATION · CHAPTER 30. INDIVIDUAL INCOME TAX · Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)
Montana Code Annotated

Mont. Code Ann. § 15-30-101 (2026)

Renumbered 15-30-2101

✓ current as of May 2026
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  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 30
  4. Part 1
  5. 15-30-101 Renumbered 15-30-2101

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)

Renumbered 15-30-2101

15-30-101. Renumbered 15-30-2101. Sec. 1, Ch. 147, L. 2009.

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1994–2023 · leading case: Elliott v. Montana Dep't of Revenue, 2006 MT 267 (Mont. 2006).
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Elliott v. Montana Dep't of Revenue, 2006 MT 267 (Mont. 2006). · cites it 4× “( See "C" corporation definition at § 15-30-101(3), MCA.) DOR provided the information to the Auditor on Elliott's behalf.”
Pletcher v. Montana Dep't of Revenue, 930 P.2d 656 (Mont. 1996). · cites it 22× “ugh Pletcher was a full-time, permanent employee in Alaska, he was still liable for payment of Montana income taxes on his Alaska wages because he still maintained a domicile in the state of Montana? Discussion Resolution of this appeal hinges on a determination as to whether…”
Montana Dep't of Revenue v. Dray, 879 P.2d 651 (Mont. 1994). · cites it 4× “” Net income is defined in § 15-30-101(11), MCA (1991), as adjusted gross income ‘less deductions.”
Greenwood v. Dep't of Revenue, 2020 MT 149 (Mont. 2020). · cites it 2× “2d 656, 659 (1996) (construing § 15-30-132, MCA (1995), in conjunction with § 15-30-101(16), MCA (1995), subsequently renumbered in 2009 as § 15-30-2112 and -2101(28), MCA, respectively) (“[I]t is clear that the legislature meant to tax residents of this state who work outside…”
Tiegs v. DOR, 2023 MT 168 (Mont. 2023). · cites it 2× “corporations come within the definition of business organizations subject to corporate taxation, see § 15-30-101(1), MCA, § 15-30-3302(1)(b), MCA, provides that an S.”
— Mont. Code Ann. § 15-30-101(1) — 1 case
Tiegs v. DOR, 2023 MT 168 (Mont. 2023). “corporations come within the definition of business organizations subject to corporate taxation, see § 15-30-101(1), MCA, § 15-30-3302(1)(b), MCA, provides that an S.”
— Mont. Code Ann. § 15-30-101(11) — 1 case
Montana Dep't of Revenue v. Dray, 879 P.2d 651 (Mont. 1994). “” Net income is defined in § 15-30-101(11), MCA (1991), as adjusted gross income ‘less deductions.”
— Mont. Code Ann. § 15-30-101(16) — 2 cases
Pletcher v. Montana Dep't of Revenue, 930 P.2d 656 (Mont. 1996). “ugh Pletcher was a full-time, permanent employee in Alaska, he was still liable for payment of Montana income taxes on his Alaska wages because he still maintained a domicile in the state of Montana? Discussion Resolution of this appeal hinges on a determination as to whether…”
Greenwood v. Dep't of Revenue, 2020 MT 149 (Mont. 2020). “2d 656, 659 (1996) (construing § 15-30-132, MCA (1995), in conjunction with § 15-30-101(16), MCA (1995), subsequently renumbered in 2009 as § 15-30-2112 and -2101(28), MCA, respectively) (“[I]t is clear that the legislature meant to tax residents of this state who work outside…”
— Mont. Code Ann. § 15-30-101(19) — 1 case
Montana Dep't of Revenue v. Dray, 879 P.2d 651 (Mont. 1994). “” Net income is defined in § 15-30-101(11), MCA (1991), as adjusted gross income ‘less deductions.”
— Mont. Code Ann. § 15-30-101(3) — 1 case
Elliott v. Montana Dep't of Revenue, 2006 MT 267 (Mont. 2006). “( See "C" corporation definition at § 15-30-101(3), MCA.) DOR provided the information to the Auditor on Elliott's behalf.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.