Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.17 - WITHHOLDING AND ESTIMATED TAX PAYMENTS
Subchapter 42.17.3 - Estimated Tax Payments
Rule 42.17.311 - DETERMINATION OF TAX LIABILITY - STATUS CHANGE FROM SEPARATE TO EITHER A JOINT RETURN OR MARRIED FILING SEPARATE
Universal Citation: MT Admin Rules 42.17.311
Current through Register Vol. 6, March 22, 2024
(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.
15-30-2620, MCA; IMP, 15-30-2512, MCA;
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