15-30-2144. (Temporary) Deposit of child abuse and neglect prevention program deductible contributions. (1) All money received under 15-30-2143 must be deposited in the children's trust fund account established in 52-7-102.
(2) The department of revenue shall immediately forward for deposit in the children's trust fund account all checks and other orders of payment made as contributions under 15-30-2143. The department may make no deductions for administrative expenses in the handling of such direct payments to the child abuse and neglect prevention program. (Repealed effective January 1, 2024--secs. 65, 70(1), Ch. 503, L. 2021.)
History: En. Sec. 11, Ch. 610, L. 1985; Sec. 15-30-157, MCA 2007; redes. 15-30-2144 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