Montana Statutes
§ 15-31-115 — Reaffirmation Of Bond Income Inclusion In Definition Of Net Income For Corporate Income Tax Purposes
Montana § 15-31-115
JurisdictionMontana
Title 15TAXATION
Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 1Corporate Income Tax Rate and Return
This text of Montana § 15-31-115 (Reaffirmation Of Bond Income Inclusion In Definition Of Net Income For Corporate Income Tax Purposes) 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. § 15-31-115 (2026).
Text
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.
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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
RulemakingCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-31-115, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/31/15-31-115.