Part
Corporate Income Tax Rate and Return
- Mont. Code Ann. § 15-31-101— Organizations subject to tax -- incorporation of terms that mean corporate income tax
- Mont. Code Ann. § 15-31-102— Organizations exempt from tax -- unrelated business income not exempt
- Mont. Code Ann. § 15-31-103— Research and development firms exempt from taxation -- application
- Mont. Code Ann. § 15-31-104— through 15-31-109 reserved
- Mont. Code Ann. § 15-31-110— Electronic corporate income tax return required -- waiver -- rulemaking
- Mont. Code Ann. § 15-31-111— Return to be filed -- penalty and interest
- Mont. Code Ann. § 15-31-112— Taxable period
- Mont. Code Ann. § 15-31-113— Gross income and net income
- Mont. Code Ann. § 15-31-114— Deductions allowed in computing income
- Mont. Code Ann. § 15-31-115— Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes
- Mont. Code Ann. § 15-31-116— Repealed
- Mont. Code Ann. § 15-31-117— Tax deductibility
- Mont. Code Ann. § 15-31-118— Taxable liability on termination of independent liability fund
- Mont. Code Ann. § 15-31-119— Net operating losses -- carryovers and carrybacks -- limit
- Mont. Code Ann. § 15-31-120— reserved
- Mont. Code Ann. § 15-31-121— Rate of tax -- minimum tax -- distribution of revenue
- Mont. Code Ann. § 15-31-122— Alternative gross sales tax
- Mont. Code Ann. § 15-31-123— Repealed
- Mont. Code Ann. § 15-31-124— Repealed
- Mont. Code Ann. § 15-31-125— Repealed
- Mont. Code Ann. § 15-31-126— Repealed
- Mont. Code Ann. § 15-31-127— Repealed
- Mont. Code Ann. § 15-31-128— and 15-31-129 reserved
- Mont. Code Ann. § 15-31-130— Repealed
- Mont. Code Ann. § 15-31-131— Repealed
- Mont. Code Ann. § 15-31-132— Repealed
- Mont. Code Ann. § 15-31-133— Repealed
- Mont. Code Ann. § 15-31-134— Repealed
- Mont. Code Ann. § 15-31-135— Repealed
- Mont. Code Ann. § 15-31-136— Repealed
- Mont. Code Ann. § 15-31-137— Repealed
- Mont. Code Ann. § 15-31-138— through 15-31-140 reserved
- Mont. Code Ann. § 15-31-141— Consolidated returns -- computation and procedure -- penalty and interest
- Mont. Code Ann. § 15-31-142— Reports upon merger of corporations
- Mont. Code Ann. § 15-31-143— Return and payment on corporate dissolution
- Mont. Code Ann. § 15-31-144— through 15-31-149 reserved
- Mont. Code Ann. § 15-31-150— Repealed
- Mont. Code Ann. § 15-31-151— Credit for preservation of historic buildings
- Mont. Code Ann. § 15-31-152— Repealed
- Mont. Code Ann. § 15-31-153— through 15-31-157 reserved
- Mont. Code Ann. § 15-31-158— Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program
- Mont. Code Ann. § 15-31-159— Qualified education corporate credit for contributions to student scholarship organization
- Mont. Code Ann. § 15-31-160— reserved
- Mont. Code Ann. § 15-31-161— Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income
- Mont. Code Ann. § 15-31-162— Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income
- Mont. Code Ann. § 15-31-163— Capital gain exclusion from sale of mobile home park
- Mont. Code Ann. § 15-31-164— Notification of mobile home park owners
- Mont. Code Ann. § 15-31-165— Account for notification of mobile home park owners
- Mont. Code Ann. § 15-31-166— through 15-31-169 reserved
- Mont. Code Ann. § 15-31-170— Terminated
- Mont. Code Ann. § 15-31-171— Repealed
- Mont. Code Ann. § 15-31-172— Small business corporation -- deduction for donation of computer equipment to schools
- Mont. Code Ann. § 15-31-173— Tax credit for hiring registered apprentices or veteran apprentices
- Mont. Code Ann. § 15-31-174— Corporate income tax credit for trades education and training
- Mont. Code Ann. § 15-31-175— Grow Montana jobs -- annual job growth incentive tax credit