Montana Code Annotated
Part 1. Corporate Income Tax Rate and Return
15-31-128. and 15-31-129 reserved

Montana Code Annotated

Title 15. Taxation

Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax

Part 1. Corporate Income Tax Rate and Return

15-31-101. Organizations subject to tax -- incorporation of terms that mean corporate income tax

15-31-102. Organizations exempt from tax -- unrelated business income not exempt

15-31-103. Research and development firms exempt from taxation -- application

15-31-104. through 15-31-110 reserved

15-31-111. Return to be filed -- penalty and interest

15-31-112. Taxable period

15-31-113. Gross income and net income

15-31-114. Deductions allowed in computing income

15-31-115. Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes

15-31-116. Repealed

15-31-117. Tax deductibility

15-31-118. Taxable liability on termination of independent liability fund

15-31-119. Net operating losses -- carryovers and carrybacks -- limit

15-31-120. reserved

15-31-121. Rate of tax -- minimum tax -- distribution of revenue

15-31-122. Alternative gross sales tax

15-31-123. Repealed

15-31-124. Repealed

15-31-125. Repealed

15-31-126. Repealed

15-31-127. Repealed

15-31-128. and 15-31-129 reserved

15-31-130. Repealed

15-31-131. Repealed

15-31-132. Repealed

15-31-133. Repealed

15-31-134. Repealed

15-31-135. Repealed

15-31-136. Repealed

15-31-137. Repealed

15-31-138. through 15-31-140 reserved

15-31-141. Consolidated returns -- computation and procedure -- penalty and interest

15-31-142. Reports upon merger of corporations

15-31-143. Return and payment on corporate dissolution

15-31-144. through 15-31-149 reserved

15-31-150. Repealed

15-31-151. Credit for preservation of historic buildings

15-31-152. Repealed

15-31-153. through 15-31-157 reserved

15-31-158. Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program

15-31-159. Qualified education corporate credit for contributions to student scholarship organization

15-31-160. reserved

15-31-161. Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income

15-31-162. Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income

15-31-163. Capital gain exclusion from sale of mobile home park

15-31-164. Notification of mobile home park owners

15-31-165. Account for notification of mobile home park owners

15-31-166. through 15-31-169 reserved

15-31-170. Terminated

15-31-171. Repealed

15-31-172. Small business corporation -- deduction for donation of computer equipment to schools

15-31-173. Tax credit for hiring registered apprentices or veteran apprentices

15-31-174. Corporate income tax credit for trades education and training

15-31-175. Grow Montana jobs -- annual job growth incentive tax credit