Montana – Tax Certificate Regulations

SALT Report 1207 – The Montana Department of Revenue has adopted regulations that explain various tax certificates that may be issued to a domestic corporation or limited liability company if the business has filed tax returns and reports and has paid all its taxes.

The regulation addresses the following Title 15 Tax Certificates:
  • Dissolution/withdrawal certificates
  • Tax clearance certificates
  • Reviver certificates, and
  • Certificates of good standing
Additionally, the department requires that the tax certificate application contain the name, mailing address, and federal employer identification number of the
entity before the department will issue the certificate.

The Secretary of State has indicated that the rule number will be 42.2.402, instead of 42.4.402 as indicated in the notice.