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Rule Title: DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM SEPARATE TO EITHER A JOINT RETURN OR MARRIED FILING SEPARATE
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Department: REVENUE
Chapter: WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter: Estimated Tax Payments
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.17.311    DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM SEPARATE TO EITHER A JOINT RETURN OR MARRIED FILING SEPARATE

(1) If taxpayers who filed separate returns for the preceding tax year file a joint return, the tax liability shown on the return for the preceding tax year is the sum of both spouses' tax liabilities for the preceding tax year.

History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-812 1/15/2010 Current History: 15-30-2620, MCA; IMP, 15-30-2512, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 177, Eff. 1/15/10.
11/5/2004 1/15/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-241, MCA; NEW, 1992 MAR p. 2778, Eff. 12/25/92; AMD, 2004 MAR p. 2754, Eff. 11/5/04.
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