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15-31-101. Organizations subject to tax -- incorporation of terms that mean corporate income tax - 15-31-101. Organizations subject to tax -- incorporation of terms that...
15-31-102. Organizations exempt from tax -- unrelated business income not exempt - 15-31-102. Organizations exempt from tax -- unrelated business income not...
15-31-103. Research and development firms exempt from taxation -- application - 15-31-103. Research and development firms exempt from taxation -- application....
15-31-104. through 15-31-110 reserved - 15-31-104 through 15-31-110 reserved.
15-31-111. Return to be filed -- penalty and interest - 15-31-111. Return to be filed -- penalty and interest. (1)...
15-31-112. Taxable period - 15-31-112. Taxable period. The corporate income tax must be computed...
15-31-113. Gross income and net income - 15-31-113. Gross income and net income. (1) The term "gross...
15-31-114. Deductions allowed in computing income - 15-31-114. Deductions allowed in computing income. (1) In computing the...
15-31-115. Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes - 15-31-115. Reaffirmation of bond income inclusion in definition of net...
15-31-116. Repealed - 15-31-116. Repealed. Sec. 1, Ch. 125, L. 1989. History: En....
15-31-117. Tax deductibility - 15-31-117. Tax deductibility. (1) The amount of contributions made by...
15-31-118. Taxable liability on termination of independent liability fund - 15-31-118. Taxable liability on termination of independent liability fund. If...
15-31-119. Net operating losses -- carryovers and carrybacks -- limit - 15-31-119. Net operating losses -- carryovers and carrybacks -- limit....
15-31-120. reserved - 15-31-120 reserved.
15-31-121. Rate of tax -- minimum tax -- distribution of revenue - 15-31-121. Rate of tax -- minimum tax -- distribution of...
15-31-122. Alternative gross sales tax - 15-31-122. Alternative gross sales tax. Pursuant to the provisions of...
15-31-123. Repealed - 15-31-123. Repealed. Sec. 4, Ch. 159, L. 2003. History: En....
15-31-124. Repealed - 15-31-124. Repealed. Sec. 3, Ch. 15, L. 2021. History: En....
15-31-125. Repealed - 15-31-125. Repealed. Sec. 3, Ch. 15, L. 2021. History: En....
15-31-126. Repealed - 15-31-126. Repealed. Sec. 3, Ch. 15, L. 2021. History: En....
15-31-127. Repealed - 15-31-127. Repealed. Sec. 3, Ch. 15, L. 2021. History: En....
15-31-128. and 15-31-129 reserved - 15-31-128 and 15-31-129 reserved.
15-31-130. Repealed - 15-31-130. Repealed. Sec. 54, Ch. 151, L. 2017. History: En....
15-31-131. Repealed - 15-31-131. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....
15-31-132. Repealed - 15-31-132. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....
15-31-133. Repealed - 15-31-133. Repealed. Sec. 3, Ch. 399, L. 2019. History: En....
15-31-134. Repealed - 15-31-134. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....
15-31-135. Repealed - 15-31-135. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....
15-31-136. Repealed - 15-31-136. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....
15-31-137. Repealed - 15-31-137. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....
15-31-138. through 15-31-140 reserved - 15-31-138 through 15-31-140 reserved.
15-31-141. Consolidated returns -- computation and procedure -- penalty and interest - 15-31-141. Consolidated returns -- computation and procedure -- penalty and...
15-31-142. Reports upon merger of corporations - 15-31-142. Reports upon merger of corporations. If any corporation shall...
15-31-143. Return and payment on corporate dissolution - 15-31-143. Return and payment on corporate dissolution. (1) Each corporation...
15-31-144. through 15-31-149 reserved - 15-31-144 through 15-31-149 reserved.
15-31-150. Repealed - 15-31-150. Repealed. Sec. 3, Ch. 399, L. 2019. History: En....
15-31-151. Credit for preservation of historic buildings - 15-31-151. Credit for preservation of historic buildings. (1) (a) There...
15-31-152. Repealed - 15-31-152. Repealed. Sec. 3, Ch. 309, L. 2009. History: En....
15-31-153. through 15-31-157 reserved - 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 - 15-31-158. (Temporary) Credit for providing supplemental funding to public schools...
15-31-159. Qualified education corporate credit for contributions to student scholarship organization - 15-31-159. (Temporary) Qualified education corporate credit for contributions to student...
15-31-160. reserved - 15-31-160 reserved.
15-31-161. Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income - 15-31-161. (Temporary) Credit for contribution by corporations to qualified endowment...
15-31-162. Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income - 15-31-162. (Temporary) Small business corporation, partnership, and limited liability company...
15-31-163. Capital gain exclusion from sale of mobile home park - 15-31-163. (Temporary) Capital gain exclusion from sale of mobile home...
15-31-164. Notification of mobile home park owners - 15-31-164. Notification of mobile home park owners. (1) The department...
15-31-165. Account for notification of mobile home park owners - 15-31-165. Account for notification of mobile home park owners. (1)...
15-31-166. through 15-31-169 reserved - 15-31-166 through 15-31-169 reserved.
15-31-170. Terminated - 15-31-170. Terminated. Sec. 7, Ch. 411, L. 2001. History: En....
15-31-171. Repealed - 15-31-171. Repealed. Sec. 64, Ch. 503, L. 2021. History: En....
15-31-172. Small business corporation -- deduction for donation of computer equipment to schools - 15-31-172. Small business corporation -- deduction for donation of computer...
15-31-173. Tax credit for hiring registered apprentices or veteran apprentices - 15-31-173. Tax credit for hiring registered apprentices or veteran apprentices....
15-31-174. Corporate income tax credit for trades education and training - 15-31-174. (Temporary) Corporate income tax credit for trades education and...
15-31-175. Grow Montana jobs -- annual job growth incentive tax credit - 15-31-175. (Temporary) Grow Montana jobs -- annual job growth incentive...