Montana Statutes
§ 15-30-3704 — Tax On Qualifying Net Capital Gains
Montana § 15-30-3704
JurisdictionMontana
Title 15TAXATION
Ch. 30INDIVIDUAL INCOME TAX
Part 37Montana Entrepreneur Magnet Act
This text of Montana § 15-30-3704 (Tax On Qualifying Net Capital Gains) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Mont. Code Ann. § 15-30-3704 (2026).
Text
15-30-3704 . Tax on qualifying net capital gains. Subject to the conditions of 15-30-3703 , an alternative tax rate of 0% is imposed on the net long-term capital gain that is attributable to the sale or exchange of capital stock of a corporation.
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Legislative History
En. Sec. 4, Ch. 458, L. 2021.
Nearby Sections
15
§ 15-30-101
Renumbered 15-30-2101§ 15-30-102
Renumbered 15-30-2102§ 15-30-103
Renumbered 15-30-2103§ 15-30-104
Repealed§ 15-30-105
Renumbered 15-30-2104§ 15-30-106
Renumbered 15-30-2105§ 15-30-107
Renumbered 15-30-2118§ 15-30-108
Terminated§ 15-30-109
Reserved§ 15-30-110
Repealed§ 15-30-1101
Renumbered 15-30-3301§ 15-30-1102
Renumbered 15-30-3302§ 15-30-1103
Through 15-30-1110 Reserved§ 15-30-111
Renumbered 15-30-2110§ 15-30-1111
Renumbered 15-30-3311Cite This Page — Counsel Stack
Bluebook (online)
Montana § 15-30-3704, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/30/15-30-3704.