RESIDENCY

42.15.109 RESIDENCY

(1) As provided in 15-30-2101 , MCA, an individual may be a resident for Montana individual income tax purposes if the individual is domiciled in the state or maintains a permanent place of abode in the state. Section 1-1-215 , MCA, sets forth rules for determining residency, and "domiciled" is defined in ARM 42.2.304 . Whether an individual is a Montana resident for Montana income tax purposes is determined in light of all facts and circumstances. Authorizing statute(s): 15-30-2620 , MCA Implementing statute(s): 15-30-2101 , MCA History: NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2025 MAR, 42-1088, Eff. 1/25/25.

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RESIDENCY

Official source

42.15.109 RESIDENCY

(1) As provided in 15-30-2101 , MCA, an individual may be a resident for Montana individual income tax purposes if the individual is domiciled in the state or maintains a permanent place of abode in the state. Section 1-1-215 , MCA, sets forth rules for determining residency, and "domiciled" is defined in ARM 42.2.304 . Whether an individual is a Montana resident for Montana income tax purposes is determined in light of all facts and circumstances. Authorizing statute(s): 15-30-2620 , MCA Implementing statute(s): 15-30-2101 , MCA History: NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2025 MAR, 42-1088, Eff. 1/25/25.