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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 31. Corporate Incom...
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Part 1. Corporate Income Tax Rate and Return
Part 1. Corporate Income Tax Rate and Return
15-31-101. Organizations subject to tax -- incorporation of terms that mean corporate income 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 corporate income 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 Repealed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 -- limit
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 Repealed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 15-31-129 reserved
15-31-130. Repealed
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. Repealed
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. Repealed
15-31-151. Credit for preservation of historic buildings
15-31-152. Repealed
15-31-153. through 15-31-157 reserved
15-31-158. Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program
15-31-159. Qualified education corporate credit for contributions to student scholarship organization
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. Capital gain exclusion from sale of mobile home park
15-31-164. through 15-31-169 reserved
15-31-170. Terminated
15-31-171. Tax credit for providing emergency lodging
15-31-172. Small business corporation -- deduction for donation of computer equipment to schools
15-31-173. Tax credit for hiring registered apprentices or veteran apprentices