Montana § 15-30-3321 - Small Business Option Unavailable On Dissolution -- Exception
Full text of Montana Montana Code Annotated § 15-30-3321 — Small Business Option Unavailable On Dissolution -- Exception, with citation guidance and answers to common questions.
§ 15-30-3321. Small Business Option Unavailable On Dissolution -- Exception
Small business option unavailable on dissolution -- exception. In the case of corporation dissolution, no benefits may be taken under the "small business act" or under any law or regulation shifting the tax to be paid from the corporation to the shareholders unless all shareholders agree to assume personal income tax liability the same as they would bear if they were residents of this state.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-30-3321
What does Montana Code Annotated § 15-30-3321 cover?
Section 15-30-3321 ("Small Business Option Unavailable On Dissolution -- Exception") 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 § 15-30-3321?
A common citation format is "Montana Code Annotated § 15-30-3321" (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 § 15-30-3321 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.