# Mont. Code Ann. § 39-51-207: 39-51-207 Treatment of limited liability companies

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-207

## Section

- **Citation:** Mont. Code Ann. § 39-51-207
- **Heading:** 39-51-207 Treatment of limited liability companies
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 39 / Chapter 51 / Part 2 / Section 39-51-207

## Text

39-51-207 . Treatment of limited liability companies. For the purposes of this chapter, a limited liability company is treated as follows:

(1) as a sole proprietorship if it is a single-member limited liability company;

(2) as a partnership if it consists of more than a single member and it is not established as a corporation pursuant to the provisions of the Internal Revenue Code for income tax purposes; or

(3) as a corporation if it is classified as a corporation for income tax purposes pursuant to the Internal Revenue Code.

## Nearby sections

- [Mont. Code Ann. § 39-51-201 39-51-201 General definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-201.md)
- [Mont. Code Ann. § 39-51-202 39-51-202 Employer defined](https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-202.md)
- [Mont. Code Ann. § 39-51-203 39-51-203 Employment defined](https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-203.md)
- [Mont. Code Ann. § 39-51-204 39-51-204 Exclusions from definition of employment](https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-204.md)
- [Mont. Code Ann. § 39-51-205 39-51-205 Agricultural labor defined](https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-205.md)
- [Mont. Code Ann. § 39-51-206 39-51-206 Agricultural labor -- who treated as employer of member of crew furnished by crew leader](https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-206.md)
- [Mont. Code Ann. § 39-51-207 39-51-207 Treatment of limited liability companies](https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-207.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T39_C51_P2_S39-51-207. Check the current official text before relying on it. Not legal advice.