If an independent liability fund established pursuant to Title 33, chapter 27, is terminated as provided in 33-27-119, the income from the principal distributed pursuant to 33-27-119(3) is taxable to that person or persons under the applicable provisions of this chapter.
Taxable Liability On Termination Of Independent Liability Fund
Mont. Code Ann. § 15-30-2118, under Rate and General Provisions.
Mont. Code Ann. § 15-30-2118