Montana Code Annotated
Chapter 30. Individual Income Tax
Part 21. Rate and General Provisions

15-30-2101. Definitions - 15-30-2101. (Temporary) Definitions. For the purpose of this chapter, unless...

15-30-2102. Construction of net income - 15-30-2102. (Temporary) Construction of net income. For the purpose of...

15-30-2103. Rate of tax - 15-30-2103. (Temporary) Rate of tax. (1) Except as provided in...

15-30-2104. Tax on nonresident - 15-30-2104. (Temporary) Tax on nonresident. (1) (a) A tax is...

15-30-2105. Tax on lump-sum distributions - 15-30-2105. Tax on lump-sum distributions. (1) A separate tax is...

15-30-2106. through 15-30-2109 reserved - 15-30-2106 through 15-30-2109 reserved.

15-30-2110. Adjusted gross income - 15-30-2110. (Temporary) Adjusted gross income. (1) Subject to subsection (15),...

15-30-2111. Nonresident and temporary resident taxpayers -- adjusted gross income - 15-30-2111. (Temporary) Nonresident and temporary resident taxpayers -- adjusted gross...

15-30-2112. Change from nonresident to resident or vice versa - 15-30-2112. Change from nonresident to resident or vice versa. If...

15-30-2113. Determination of marital status - 15-30-2113. (Temporary) Determination of marital status. For purposes of this...

15-30-2114. Exemptions -- inflation adjustment - 15-30-2114. (Temporary) Exemptions -- inflation adjustment. (1) Subject to subsection...

15-30-2115. General definition of dependent - 15-30-2115. (Temporary) General definition of dependent. (1) For purposes of...

15-30-2116. Additional exemption for dependent child with disability -- physician's verification - 15-30-2116. (Temporary) Additional exemption for dependent child with disability --...

15-30-2117. Military salary, veterans' bonus, or death benefit -- exemptions - 15-30-2117. (Temporary) Military salary, veterans' bonus, or death benefit --...

15-30-2118. Taxable liability on termination of independent liability fund - 15-30-2118. Taxable liability on termination of independent liability fund. If...

15-30-2119. Net operating loss -- computation - 15-30-2119. (Temporary) Net operating loss -- computation. A Montana net...

15-30-2120. Adjustments to federal taxable income to determine Montana taxable income - 15-30-2120. (Effective January 1, 2024) Adjustments to federal taxable income...

15-30-2121. through 15-30-2130 reserved - 15-30-2121 through 15-30-2130 reserved.

15-30-2131. Deductions allowed in computing net income - 15-30-2131. (Temporary) Deductions allowed in computing net income. (1) In...

15-30-2132. Standard deduction - 15-30-2132. (Temporary) Standard deduction. (1) A standard deduction equal to...

15-30-2133. Nondeductible items in computing net income - 15-30-2133. (Temporary) Nondeductible items in computing net income. In computing...

15-30-2134. through 15-30-2140 reserved - 15-30-2134 through 15-30-2140 reserved.

15-30-2141. Independent liability fund -- deductibility - 15-30-2141. (Temporary) Independent liability fund -- deductibility. (1) The amount...

15-30-2142. Income tax deduction for contribution to veterans' programs - 15-30-2142. (Temporary) Income tax deduction for contribution to veterans' programs....

15-30-2143. Deduction for contributions to child abuse and neglect prevention program - 15-30-2143. (Temporary) Deduction for contributions to child abuse and neglect...

15-30-2144. Deposit of child abuse and neglect prevention program deductible contributions - 15-30-2144. (Temporary) Deposit of child abuse and neglect prevention program...

15-30-2145. through 15-30-2150 reserved - 15-30-2145 through 15-30-2150 reserved.

15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts - 15-30-2151. (Temporary) Tax on beneficiaries or fiduciaries of estates or...

15-30-2152. Computation of income of estates or trusts -- exemption - 15-30-2152. (Temporary) Computation of income of estates or trusts --...

15-30-2153. Determination of tax of estates and trusts - 15-30-2153. (Temporary) Determination of tax of estates and trusts. The...

15-30-2154. Estates and trusts tax remedies - 15-30-2154. Estates and trusts tax remedies. Remedies available for the...