Montana · Statutes
Part 1
30 sections
30 sections
- Mont. Code Ann. § 15-31-10115-31-101 Organizations subject to tax -- incorporation of terms that mean corporate income tax
- Mont. Code Ann. § 15-31-10215-31-102 Organizations exempt from tax -- unrelated business income not exempt
- Mont. Code Ann. § 15-31-10315-31-103 Research and development firms exempt from taxation -- application
- Mont. Code Ann. § 15-31-11015-31-110 Electronic corporate income tax return required -- waiver -- rulemaking
- Mont. Code Ann. § 15-31-11115-31-111 Return to be filed -- penalty and interest
- Mont. Code Ann. § 15-31-11215-31-112 Taxable period
- Mont. Code Ann. § 15-31-11315-31-113 Gross income and net income
- Mont. Code Ann. § 15-31-11415-31-114 Deductions allowed in computing income
- Mont. Code Ann. § 15-31-11515-31-115 Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes
- Mont. Code Ann. § 15-31-11715-31-117 Tax deductibility
- Mont. Code Ann. § 15-31-11815-31-118 Taxable liability on termination of independent liability fund
- Mont. Code Ann. § 15-31-11915-31-119 Net operating losses -- carryovers and carrybacks -- limit
- Mont. Code Ann. § 15-31-12115-31-121 Rate of tax -- minimum tax -- distribution of revenue
- Mont. Code Ann. § 15-31-12215-31-122 Alternative gross sales tax
- Mont. Code Ann. § 15-31-14115-31-141 Consolidated returns -- computation and procedure -- penalty and interest
- Mont. Code Ann. § 15-31-14215-31-142 Reports upon merger of corporations
- Mont. Code Ann. § 15-31-14315-31-143 Return and payment on corporate dissolution
- Mont. Code Ann. § 15-31-15115-31-151 Credit for preservation of historic buildings
- Mont. Code Ann. § 15-31-15815-31-158 Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program
- Mont. Code Ann. § 15-31-15915-31-159 Qualified education corporate credit for contributions to student scholarship organization
- Mont. Code Ann. § 15-31-16115-31-161 Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income
- Mont. Code Ann. § 15-31-16215-31-162 Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income
- Mont. Code Ann. § 15-31-16315-31-163 Capital gain exclusion from sale of mobile home park
- Mont. Code Ann. § 15-31-16415-31-164 Notification of mobile home park owners
- Mont. Code Ann. § 15-31-16515-31-165 Account for notification of mobile home park owners
- Mont. Code Ann. § 15-31-17015-31-170 Terminated
- Mont. Code Ann. § 15-31-17215-31-172 Small business corporation -- deduction for donation of computer equipment to schools
- Mont. Code Ann. § 15-31-17315-31-173 Tax credit for hiring registered apprentices or veteran apprentices
- Mont. Code Ann. § 15-31-17415-31-174 Corporate income tax credit for trades education and training
- Mont. Code Ann. § 15-31-17515-31-175 Grow Montana jobs -- annual job growth incentive tax credit