Montana § 39-51-1105 - Liability For Taxes, Penalties, And Interest Owed
Full text of Montana Montana Code Annotated § 39-51-1105 — Liability For Taxes, Penalties, And Interest Owed, with citation guidance and answers to common questions.
§ 39-51-1105. Liability For Taxes, Penalties, And Interest Owed
Liability for taxes, penalties, and interest owed. (1) The officer of a corporation whose responsibility it is to pay the taxes, penalties, and interest, as provided by 39-51-404 , 39-51-1103 (1) and (2), 39-51-1125 (1), and 39-51-1301 , is liable for the taxes, penalties, and interest due. (2) (a) The department shall consider the officer of the corporation individually liable with the corporation for filing reports and unpaid taxes, penalties, and interest upon a determination that the corporate officer: (i) possessed the responsibility to file reports and pay taxes on behalf of the corporation; and (ii) possessed the responsibility on behalf of the corporation to direct the filing of reports or payment of other corporate obligations and exercised the responsibility that resulted in failure to file reports or pay taxes due. (b) The department is not limited to considering the elements set forth in subsection (2)(a) to establish individual liability and may consider any other available information. (3) The liability imposed upon an individual by this section remains unaffected by the bankruptcy of a business entity to which a discharge cannot be granted under 11 U.S.C. 727. The individual is liable for the unpaid amount of taxes, penalties, and interest. (4) In the case of a limited liability company treated as a partnership pursuant to 39-51-207 , the liability for unemployment insurance taxes, penalties, and interest owed extends jointly and severally to each member and to each manager, if any. (5) In the case of a limited liability company that is not treated as a partnership pursuant to 39-51-207 , liability for unemployment insurance taxes, penalties, and interest owed extends jointly and severally to the managers and members of the limited liability company.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 39-51-1105
What does Montana Code Annotated § 39-51-1105 cover?
Section 39-51-1105 ("Liability For Taxes, Penalties, And Interest Owed") 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 § 39-51-1105?
A common citation format is "Montana Code Annotated § 39-51-1105" (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 § 39-51-1105 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.