STATE STATUTES AND REGULATIONS

MCA Title 15. Taxation

MCA Title 15, Ch. 30. Individual Income Tax

MCA Title 15, Ch. 31. Corporate Income Tax or Alternative Corporate Income Tax

ARM Title 42. Montana Department of Revenue Administrative Rules

FEDERAL STATUTES AND REGULATIONS

U.S. Code (USC) Title 26 – Internal Revenue Code

Code of Federal Regulations (C.F.R) Title 26, Treasury Regulations/Federal Tax Regulations  

TAXPAYER ASSISTANCE 

Montana Low-Income Taxpayer Clinic (LITC), through Montana Legal Services Association (MLSA) – Helping low income taxpayers in Montana with federal tax problems.

MontanaFreeFile.org, a statewide resource to help Montanans connect with free tax filing options. (Partners include MLSA and the Montana Department of Revenue.)

Lawyer Referral Information Service from the State Bar of Montana. (Phone assistance is also available at (406) 449-6577.)

ONLINE RESOURCES

Taxes, from MontanaLawHelp.org (Forms, articles, FAQs and other resources)

Montana Department of Revenue, Website

Internal Revenue Service (IRS), Website

Interactive Tax Assistant (ITA), online tool from the IRS