US lawMontanaRegulationsTitle 42 — REVENUEChapter 42.15 — INCOME TAXSubchapter 42.15.2 — Montana Additions and Subtractions42.15.213ARM 42.15.213ARM 42.15.213. SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION (REPEALED)RepealedLast amended: 2025Length: 1 wordsOfficial source Cite as Mont. Admin. R. 42.15.213(REPEALED)PreviousARM 42.15.212NextARM 42.15.213