# Mont. Code Ann. § 15-30-2113: 15-30-2113 Determination of status -- effect of status elections

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2113

## Section

- **Citation:** Mont. Code Ann. § 15-30-2113
- **Heading:** 15-30-2113 Determination of status -- effect of status elections
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2113

## Text

15-30-2113 . Determination of status -- effect of status elections. For purposes of this chapter:

(1) the determination of marital status, dependent status, status as an association, partnership, or individual, and any other status must be made as provided in the Internal Revenue Code; and

(2) the status that a taxpayer claims or elects in a federal income tax return with respect to the taxpayer or another individual or that the taxpayer or other individual is determined to have for federal income tax purposes conclusively determines the status of that individual.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2113. Check the current official text before relying on it. Not legal advice.