Montana § 15-30-2113 - Determination Of Status -- Effect Of Status Elections
Full text of Montana Montana Code Annotated § 15-30-2113 — Determination Of Status -- Effect Of Status Elections, with citation guidance and answers to common questions.
§ 15-30-2113. Determination Of Status -- Effect Of Status Elections
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.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-30-2113
What does Montana Code Annotated § 15-30-2113 cover?
Section 15-30-2113 ("Determination Of Status -- Effect Of Status Elections") 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 § 15-30-2113?
A common citation format is "Montana Code Annotated § 15-30-2113" (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 § 15-30-2113 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.