STATE STATUTES & CODES
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MONTANA STATUTES AND CODES
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 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 Repealed.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 Repealed.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. and 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 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 reserved.
- 15-31-150. Credit for research expenses and research payments.
- 15-31-151. Credit for preservation of historic buildings.
- 15-31-152. Repealed.
- 15-31-153. through 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. Capital gain exclusion from sale of mobile home park.
- 15-31-164. through reserved.
- 15-31-170. Terminated.
- 15-31-171. Tax credit for providing temporary emergency lodging.
- 15-31-172. Small business corporation -- deduction for donation of computer equipment to schools.
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