Montana Code Annotated
Title 15. Taxation
Chapter 33. Small Business Investment Incentives

Part 1. Small Business Investment Companies -- Tax Exemptions

15-33-101. Short title - 15-33-101. Short title. This part may be cited as the...

15-33-102. Purpose - 15-33-102. Purpose. The purpose of this part is to encourage...

15-33-103. Definition - 15-33-103. Definition. For the purposes of this part, "small business...

15-33-104. Reporting -- recordkeeping by the department - 15-33-104. Reporting -- recordkeeping by the department. The presiding officer...

15-33-105. Rulemaking authority - 15-33-105. Rulemaking authority. The department of revenue may adopt rules...

15-33-106. Capital gains -- dividends exempted - 15-33-106. Capital gains -- dividends exempted. Any capital gains or...