Subchapter 42.9.1 - General

Rule 42.9.101 - DEFINITIONS
Rule 42.9.102 - PASS-THROUGH ENTITY INFORMATION RETURNS
Rule 42.9.103 - LATE-FILE PENALTY FOR PASS-THROUGH ENTITIES
Rule 42.9.104 - CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALS, ESTATES, OR TRUSTS
Rule 42.9.105 - CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONS
Rule 42.9.106 - COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIES
Rule 42.9.107 - MULTI-TIERED PASS-THROUGH ENTITY STRUCTURES WITH MONTANA SOURCE INCOME - REPORTING REQUIREMENTS
Rule 42.9.108 - INACTIVE PASS-THROUGH ENTITIES
Rule 42.9.109 - PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE TAX-EXEMPT ENTITIES
Rule 42.9.110 - PASS-THROUGH ENTITIES - AUDIT ADJUSTMENTS
Rule 42.9.111 - PASS-THROUGH ENTITIES - STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTS
Rule 42.9.112 - APPORTIONABLE AND NONAPPORTIONABLE INCOME - APPORTIONMENT OR ALLOCATION - PASS-THROUGH ENTITIES