Rule Subchapter: 42.9.1
	Subchapter Title: General

42: REVENUE			Add to Favorites
	42.9: PASS-THROUGH ENTITIES
		42.9.1: General

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Rule No Rule Title Latest Version Effective Date 42.9.101 DEFINITIONS 12/11/2015 42.9.102 PASS-THROUGH ENTITY INFORMATION RETURNS 12/11/2015 42.9.103 LATE-FILE PENALTY FOR PASS-THROUGH ENTITIES 12/11/2015 42.9.104 CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE NONRESIDENT INDIVIDUALS, ESTATES, OR TRUSTS 12/11/2015 42.9.105 CONSENT, COMPOSITE RETURN, OR WITHHOLDING FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE FOREIGN C CORPORATIONS 12/11/2015 42.9.106 COMPOSITE RETURN, WITHHOLDING, OR WAIVER FOR PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS THAT ARE SECOND-TIER PASS-THROUGH ENTITIES 11/10/2017 42.9.107 MULTI-TIERED PASS-THROUGH ENTITY STRUCTURES WITH MONTANA SOURCE INCOME – REPORTING REQUIREMENTS 4/28/2018 42.9.108 INACTIVE PASS-THROUGH ENTITIES 12/11/2015 42.9.109 PARTNERS, SHAREHOLDERS, MANAGERS, AND MEMBERS WHO ARE TAX-EXEMPT ENTITIES 12/11/2015 42.9.110 PASS-THROUGH ENTITIES – AUDIT ADJUSTMENTS 11/11/2016 42.9.111 PASS-THROUGH ENTITIES—STATUTE OF LIMITATIONS FOR AUDIT ADJUSTMENTS 11/11/2016 42.9.112 APPORTIONABLE AND NONAPPORTIONABLE INCOME – APPORTIONMENT OR ALLOCATION – PASS-THROUGH ENTITIES 4/28/2018