15-31-402. Short title -- administration of part. This part may be cited as the "Alternative Corporate Income Tax". The department shall administer the provisions of this part.
History: En. Sec. 2, Ch. 82, L. 1971; amd. Sec. 255, Ch. 516, L. 1973; R.C.M. 1947, 84-6902; amd. Sec. 22, Ch. 268, L. 2013.
Structure Montana Code Annotated
Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax
Part 4. Alternative Corporate Income Tax
15-31-401. Application of corporate income tax and alternative corporate income tax
15-31-402. Short title -- administration of part
15-31-403. Rate of tax imposed -- income from sources within state defined -- alternative tax
15-31-405. Information return -- period for assessment of tax
15-31-406. Corporate income tax sections incorporated by reference