15-30-2111. (Temporary) Nonresident and temporary resident taxpayers -- adjusted gross income. In the case of a taxpayer other than a resident of this state, adjusted gross income includes the entire amount of adjusted gross income as provided for in 15-30-2110. (Repealed effective January 1, 2024--secs. 65, 70(1), Ch. 503, L. 2021.)
History: En. Sec. 7, Ch. 181, L. 1933; re-en. Sec. 2295.7, R.C.M. 1935; amd. Sec. 1, Ch. 28, L. 1937; amd. Sec. 1, Ch. 7, L. 1939; amd. Sec. 1, Ch. 63, L. 1949; amd. Sec. 1, Ch. 17, L. 1951; amd. Sec. 1, Ch. 111, L; 1953; amd. Sec. 3, Ch. 260, L. 1955; amd. Sec. 1, Ch. 237, L. 1963; amd; Sec. 1, Ch. 270, L. 1965; amd. Sec. 168, Ch. 516, L. 1973; R.C.M. 1947, 84-4907; amd. Sec. 1, Ch. 623, L. 1979; amd. Sec. 4, Ch. 480, L. 1981; amd. Sec. 1, Ch. 378, L. 1983; amd. Sec. 1, Ch. 199, L. 1985; amd. Sec. 5, Ch. 14, Sp. L. July 1992; amd. Sec. 10, Ch. 634, L. 1993 (voided by I.R. No. 112, Nov. 8, 1994); Sec. 15-30-131, MCA 2007; redes. 15-30-2111 by Sec. 1, Ch. 147, L. 2009.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 21. Rate and General Provisions
15-30-2102. Construction of net income
15-30-2104. Tax on nonresident
15-30-2105. Tax on lump-sum distributions
15-30-2106. through 15-30-2109 reserved
15-30-2110. Adjusted gross income
15-30-2111. Nonresident and temporary resident taxpayers -- adjusted gross income
15-30-2112. Change from nonresident to resident or vice versa
15-30-2113. Determination of marital status
15-30-2114. Exemptions -- inflation adjustment
15-30-2115. General definition of dependent
15-30-2116. Additional exemption for dependent child with disability -- physician's verification
15-30-2117. Military salary, veterans' bonus, or death benefit -- exemptions
15-30-2118. Taxable liability on termination of independent liability fund
15-30-2119. Net operating loss -- computation
15-30-2120. Adjustments to federal taxable income to determine Montana taxable income
15-30-2121. through 15-30-2130 reserved
15-30-2131. Deductions allowed in computing net income
15-30-2132. Standard deduction
15-30-2133. Nondeductible items in computing net income
15-30-2134. through 15-30-2140 reserved
15-30-2141. Independent liability fund -- deductibility
15-30-2142. Income tax deduction for contribution to veterans' programs
15-30-2143. Deduction for contributions to child abuse and neglect prevention program
15-30-2144. Deposit of child abuse and neglect prevention program deductible contributions
15-30-2145. through 15-30-2150 reserved
15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts
15-30-2152. Computation of income of estates or trusts -- exemption