Subject to the conditions of 15-30-3703, an alternative tax rate of 0% is imposed on the net long-term capital gain that is attributable to the sale or exchange of capital stock of a corporation.
Mont. Code Ann. § 15-30-3704
Tax on qualifying net capital gains
Known as the Montana Entrepreneur Magnet Act
The act spans §§ 15-30-3701 to 15-30-3704 (4 sections).
En
Official source: Montana Code Annotated (Montana Legislature). Reproduced from public-domain Montana statutes; confirm against the official source for the current text. Not legal advice.