Any capital gains or dividend income realized by an individual or a corporation from an investment in an SBIC organized in accordance with this part is exempt from taxation under the provisions of Title 15, chapters 30 and 31.
Mont. Code Ann. § 15-33-106
Capital gains -- dividends exempted
Known as the Small Business Investment Incentive Act
The act spans §§ 15-33-101 to 15-33-106 (6 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.