Montana Statutes
§ 15-31-115 — Reaffirmation Of Bond Income Inclusion In Definition Of Net Income For Corporate Income Tax Purposes
Montana·Title 15 TAXATION·Ch. 31 CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX·Part 1 Corporate Income Tax Rate and Return
15-31-115 . Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes. Notwithstanding the provisions of any other law, the income from bonds or other obligations issued by any state or political subdivision of a state are included in gross and net income for purposes of the corporate income tax.
Free access — add to your briefcase to read the full text and ask questions with AI
Montana § 15-31-115 (Reaffirmation Of Bond Income Inclusion In Definition Of Net Income For Corporate Income Tax Purposes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
En. Sec. 3, Ch. 673, L. 1983; amd. Sec. 18, Ch. 130, L. 2005; amd. Sec. 16, Ch. 268, L. 2013.
Nearby Sections
15
§ 15-31-1001
Short Title§ 15-31-1002
Purpose§ 15-31-1003
Definitions§ 15-31-1004
Application For State Certification§ 15-31-1005
Submission Of Costs -- Fee§ 15-31-1006
Production Expenditure Verification Report§ 15-31-1007
Tax Credit For Media Production§ 15-31-1009
Tax Credit For Postproduction Wages§ 15-31-1010
Limitation Of Tax Credits -- Allocation -- Fee§ 15-31-1011
Report To Legislature§ 15-31-1012
Rulemaking