Montana Code 15-30-2112. Change from nonresident to resident or vice versa
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15-30-2112. Change from nonresident to resident or vice versa. If a taxpayer changes status from that of resident to that of nonresident or from that of nonresident to that of resident during the tax year, the taxpayer shall file a return. If a resident obtains employment outside the state, income from the employment is taxable in Montana.
Terms Used In Montana Code 15-30-2112
- 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