Montana Code > Title 15 > Chapter 30 > Part 34 – Partnership Audit Adjustments


§ 15-30-3401	Definitions
§ 15-30-3402	State partnership representative
§ 15-30-3403	Reporting and payment requirements for partnerships subject to final federal adjustment and their direct partners
§ 15-30-3404	Election — partnership pays — rulemaking
§ 15-30-3405	Modified reporting and payment method
§ 15-30-3406	Effect of election by audited partnership or tiered partner and payment of amount due
§ 15-30-3407	De minimis exception — rulemaking
§ 15-30-3408	Estimated tax payments during course of federal audit

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Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
Process: means a writ or summons issued in the course of judicial proceedings. See Montana Code 1-1-202
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
Writing: includes printing. See Montana Code 1-1-203