Part
Alternative Corporate Income Tax
- Mont. Code Ann. § 15-31-401— Application of corporate income tax and alternative corporate income tax
- Mont. Code Ann. § 15-31-402— Short title -- administration of part
- Mont. Code Ann. § 15-31-403— Rate of tax imposed -- income from sources within state defined -- alternative tax
- Mont. Code Ann. § 15-31-404— Offset for corporate income taxes -- alternative corporate income tax collected considered corporate income tax
- Mont. Code Ann. § 15-31-405— Information return -- period for assessment of tax
- Mont. Code Ann. § 15-31-406— Corporate income tax sections incorporated by reference
- Mont. Code Ann. § 15-31-407— Employment of personnel -- rules
- Mont. Code Ann. § 15-31-408— Repealed