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U.S. State Codes
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Montana
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Title 15. Taxation
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Chapter 30. Individual Inco...
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Part 21. Rate and General Provisions
Part 21. Rate and General Provisions
15-30-2101. Definitions
15-30-2102. Construction of net income
15-30-2103. Rate of tax
15-30-2104. Tax on nonresident
15-30-2105. Tax on lump-sum distributions
15-30-2106. through 15-30-2109 reserved
15-30-2110. Adjusted gross income
15-30-2111. Nonresident and temporary resident taxpayers -- adjusted gross income
15-30-2112. Change from nonresident to resident or vice versa
15-30-2113. Determination of marital status
15-30-2114. Exemptions -- inflation adjustment
15-30-2115. General definition of dependent
15-30-2116. Additional exemption for dependent child with disability -- physician's verification
15-30-2117. Military salary, veterans' bonus, or death benefit -- exemptions
15-30-2118. Taxable liability on termination of independent liability fund
15-30-2119. Net operating loss -- computation
15-30-2120. through 15-30-2130 reserved
15-30-2131. Deductions allowed in computing net income
15-30-2132. Standard deduction
15-30-2133. Nondeductible items in computing net income
15-30-2134. through 15-30-2140 reserved
15-30-2141. Independent liability fund -- deductibility
15-30-2142. Income tax deduction for contribution to veterans' programs
15-30-2143. Deduction for contributions to child abuse and neglect prevention program
15-30-2144. Deposit of child abuse and neglect prevention program deductible contributions
15-30-2145. through 15-30-2150 reserved
15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts
15-30-2152. Computation of income of estates or trusts -- exemption
15-30-2153. Determination of tax of estates and trusts
15-30-2154. Estates and trusts tax remedies