Montana · Statutes
Part 1
30 sections
30 sections
- Mont. Code Ann. § 15-31-101Organizations subject to tax -- incorporation of terms that mean corporate income tax
- Mont. Code Ann. § 15-31-102Organizations exempt from tax -- unrelated business income not exempt
- Mont. Code Ann. § 15-31-103Research and development firms exempt from taxation -- application
- Mont. Code Ann. § 15-31-110Electronic corporate income tax return required -- waiver -- rulemaking
- Mont. Code Ann. § 15-31-111Return to be filed -- penalty and interest
- Mont. Code Ann. § 15-31-112Taxable period
- Mont. Code Ann. § 15-31-113Gross income and net income
- Mont. Code Ann. § 15-31-114Deductions allowed in computing income
- Mont. Code Ann. § 15-31-115Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes
- Mont. Code Ann. § 15-31-117Tax deductibility
- Mont. Code Ann. § 15-31-118Taxable liability on termination of independent liability fund
- Mont. Code Ann. § 15-31-119Net operating losses -- carryovers and carrybacks -- limit
- Mont. Code Ann. § 15-31-121Rate of tax -- minimum tax -- distribution of revenue
- Mont. Code Ann. § 15-31-122Alternative gross sales tax
- Mont. Code Ann. § 15-31-141Consolidated returns -- computation and procedure -- penalty and interest
- Mont. Code Ann. § 15-31-142Reports upon merger of corporations
- Mont. Code Ann. § 15-31-143Return and payment on corporate dissolution
- Mont. Code Ann. § 15-31-151Credit for preservation of historic buildings
- Mont. Code Ann. § 15-31-158Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program
- Mont. Code Ann. § 15-31-159Qualified education corporate credit for contributions to student scholarship organization
- Mont. Code Ann. § 15-31-161Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income
- Mont. Code Ann. § 15-31-162Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income
- Mont. Code Ann. § 15-31-163Capital gain exclusion from sale of mobile home park
- Mont. Code Ann. § 15-31-164Notification of mobile home park owners
- Mont. Code Ann. § 15-31-165Account for notification of mobile home park owners
- Mont. Code Ann. § 15-31-170Terminated
- Mont. Code Ann. § 15-31-172Small business corporation -- deduction for donation of computer equipment to schools
- Mont. Code Ann. § 15-31-173Tax credit for hiring registered apprentices or veteran apprentices
- Mont. Code Ann. § 15-31-174Corporate income tax credit for trades education and training
- Mont. Code Ann. § 15-31-175Grow Montana jobs -- annual job growth incentive tax credit