There is a newer version of the Montana Code Annotated
2005 Montana Code Annotated - Part 1 — Corporation License Tax Rate and Return
- 15-31-101 — Organizations subject to 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 corporation license 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- 15-31-116 — Repealed.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.
- 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- 15-31-123 — Repealed.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 — New or expanded industry credit - definitions.
- 15-31-125 — Determination of tax credit.
- 15-31-126 — Limitation.
- 15-31-127 — Department duties.
- 15-31-128 through 15-31-129 reserved.
- 15-31-130 — Tax credit for health insurance premiums paid - eligible small employers - corporations.
- 15-31-131 — Credit for dependent care assistance and referral services.
- 15-31-132 — Tax credit for providing disability insurance for employees.
- 15-31-133 — Credit for day-care facilities.
- 15-31-134 — Empowerment zone new employees - tax credit.
- 15-31-135 — Contribution by small business corporation.
- 15-31-136 — Contribution by partnership.
- 15-31-137 — Small business corporation and partnership credit for alternative fuel conversion.
- 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 — Credit for research expenses and research payments.
- 15-31-151 — Credit for preservation of historic buildings.
- 15-31-152 — Credit for equity capital investment.
- 15-31-153 through 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 through 15-31-169 reserved.
- 15-31-170 — Terminated.
Disclaimer: These codes may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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