ARM 42.15.213
ARM 42.15.213. SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION
Cite as Mont. Admin. R. 42.15.213
(1) Certain capital gain and dividend income realized by an individual from an investment in a small business investment company is exempt from taxation. The rules regarding small business investment companies are located in ARM Title 42, chapter 23, subchapter 1.