Mont. Admin. r. 42.9.103

Current through Register Vol. 23, December 6, 2024

Rule 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.

Mont. Admin. r. 42.9.103

NEW, 2002 MAR p. 3708, Eff. 12/27/02; AMD, 2010 ARM p. 174, Eff. 1/15/10; AMD, 2015 MAR p. 2152, Eff. 12/11/2015

AUTH: 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