Mont. Admin. r. 42.15.109 - RESIDENCY
(1) As provided in
15-30-2101, MCA, an individual may
be a resident for Montana individual income tax purposes if the individual is
domiciled in the state or maintains a permanent place of abode in the state.
Section 1-1-215, MCA, sets forth rules for
determining residency, and "domiciled" is defined in ARM
42.2.304. Whether an individual is
a Montana resident for Montana income tax purposes is determined in light of
all facts and circumstances.
Notes
AUTH: 15-30-2620, MCA; IMP: 15-30-2101, MCA
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.