Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.1 - General Provisions
Rule 42.15.107 - DEFINITIONS
Universal Citation: MT Admin Rules 42.15.107
Current through Register Vol. 6, March 22, 2024
(1) "Part-year resident" means an individual who either was a Montana resident at the start of the year that established residency in another state during the year, or who was a nonresident at the start of the year that established residency in Montana during the year. The term does not include individuals such as:
(a) retirees, commonly referred to as
"snowbirds," who are residents of Montana but live in another state for a
portion of each year;
(b) a
resident of another state who works in Montana on a seasonal basis, but does
not establish residency in Montana; or
(c) a Montana resident attending an
out-of-state college who has not established residency elsewhere.
(2) "Permanent place of abode" means a dwelling place habitually used by an individual as the individual's home, whether or not owned by the individual or a dwelling the individual may someday leave.
15-30-2620, MCA; IMP, 15-30-2101, MCA;
Disclaimer: These regulations may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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