Montana § 15-31-404 Offset For Corporate Income Taxes -- Alternative Corporate Income Tax Collected Considered Corporate Income Tax

Montana Statutes

§ 15-31-404 — Offset For Corporate Income Taxes -- Alternative Corporate Income Tax Collected Considered Corporate Income Tax

Montana § 15-31-404

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 4Alternative Corporate Income Tax

This text of Montana § 15-31-404 (Offset For Corporate Income Taxes -- Alternative Corporate Income Tax Collected Considered Corporate Income Tax) 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. § 15-31-404 (2026).

Text

15-31-404 . Offset for corporate income taxes -- alternative corporate income tax collected considered corporate income tax. There must be offset against the alternative corporate income tax imposed for any period the amount of any tax imposed against the corporation for the same period under parts 1, 3, and 5 of this chapter. If taxes, interest, and penalties have been or will be assessed against, paid by, or collected from a corporation under this part and the assessment, payment, or collection should have been made under parts 1, 3, and 5 of this chapter, the taxes, interest, and penalties must be considered as having been assessed, paid, or collected under parts 1, 3, and 5 as of the date they were made.

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15-31-404 . Offset for corporate income taxes -- alternative corporate income tax collected considered corporate income tax. There must be offset against the alternative corporate income tax imposed for any period the amount of any tax imposed against the corporation for the same period under parts 1, 3, and 5 of this chapter. If taxes, interest, and penalties have been or will be assessed against, paid by, or collected from a corporation under this part and the assessment, payment, or collection should have been made under parts 1, 3, and 5 of this chapter, the taxes, interest, and penalties must be considered as having been assessed, paid, or collected under parts 1, 3, and 5 as of the date they were made.