Changes to Montana Business Laws Address Taxation, Corporate Filings, the Protection of Vulnerable Persons and more

By Eric Geringswald | CSC

Changes made to Montana’s business laws during the latest legislative session included an amendment to recognizing entities formed under federally recognized Indian tribes, a provision allowing company directors to rescind their resignation, provisions designed to protect vulnerable persons from financial exploitation, and an amendment changing the income tax apportionment of multi-state businesses from double-weighted sales three-factor apportionment to single factor apportionment based on sales.

These and other changes are captured in the 2023 edition of CSC Publishing’s Montana Laws Governing Business Entities Annotated.

Montana Laws Governing Business Entities Annotated

The 2023 edition features relevant chapters from Title 35—Corporations, Partnerships and Associations from the Montana Statutes, as well as related sections covering civil procedure, trade name registration and taxation, and selected chapters from the Uniform Commercial Code regarding investment securities and secured transactions. The Table of Sections Affected lists added and amended statutes.

The book is annotated with the latest case notes from state and federal courts interpreting the law. Other features include a Fee Schedule showing the Secretary of State’s required filing fees and online access to more than 50 Montana forms for incorporation/ formation, qualification, mergers, dissolution, and name reservation for all entity types via the LexisNexis Bookstore download center. A list of forms and contact information for Montana’s Business and UCC Services can be found in the book’s appendix.

The book’s expansive index, sequential pagination, and page tabs make finding the information quicker and easier, while larger pages and a clean typeface enhance readability.

As with CSC’s other annotated statutory collections, Montana Laws Governing Business Entities Annotated is also available as an e-book and is part of the LexisNexis® Digital Library.