Mont. Admin. r. 42.9.540

Current through Register Vol. 23, December 6, 2024

Rule 42.9.540 - PASS-THROUGH ENTITY RETURNS FOR REMIC

(1) Every unincorporated Real Estate Mortgage Investment Conduit (REMIC) described in IRC 860D, that has Montana source income, must file a copy of its form 1066, federal Real Estate Mortgage Investment Conduit Income Tax Return on or before the due date (including extensions) for filing its federal return.

Mont. Admin. r. 42.9.540

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

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;