Montana § 15-30-2105 - Tax On Lump-Sum Distributions
Full text of Montana Montana Code Annotated § 15-30-2105 — Tax On Lump-Sum Distributions, with citation guidance and answers to common questions.
§ 15-30-2105. Tax On Lump-Sum Distributions
Tax on lump-sum distributions. (1) A separate tax is imposed on that portion of a lump-sum distribution for which a deduction was allowed by section 62(a)(8) of the Internal Revenue Code (now repealed). (2) The tax is 10% of the amount of tax determined under section 402(d) of the Internal Revenue Code that was in effect and applicable to a distribution before amendment by section 1401 of Public Law 104-188. (3) All means available for the administration and enforcement of income taxes must be applied to the tax on lump-sum distributions.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-30-2105
What does Montana Code Annotated § 15-30-2105 cover?
Section 15-30-2105 ("Tax On Lump-Sum Distributions") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-30-2105?
A common citation format is "Montana Code Annotated § 15-30-2105" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-30-2105 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.