Montana § 15-31-406 Corporate Income Tax Sections Incorporated By Reference

Montana Statutes

§ 15-31-406 — Corporate Income Tax Sections Incorporated By Reference

Montana § 15-31-406

Title 15TAXATION

Ch. 31CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 4Alternative Corporate Income Tax

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Bluebook

Mont. Code Ann. § 15-31-406 (2026).

Text

15-31-406 . Corporate income tax sections incorporated by reference. The provisions of the following sections of this chapter are incorporated into this part by reference and made a part of this part:

(1)that part of 15-31-101 that defines the term "corporation" and 15-31-102 , which specifies the classes of organizations whose income may not be taxed;

(2)sections 15-31-111 through 15-31-114 , 15-31-117 through 15-31-119 , 15-31-141 , 15-31-142 , 15-31-301 through 15-31-313 , 15-31-501 through 15-31-506 , 15-31-509 , 15-31-511 , 15-31-525 , 15-31-526 , 15-31-531 , 15-31-532 , 15-31-541 , and 15-31-543 , except that the term "gross income" must be construed as excluding the net amount of interest income from valid obligations of the United States and except that wherever the words "tax",

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15-31-406 . Corporate income tax sections incorporated by reference. The provisions of the following sections of this chapter are incorporated into this part by reference and made a part of this part:
(1) that part of 15-31-101 that defines the term "corporation" and 15-31-102 , which specifies the classes of organizations whose income may not be taxed;
(2) sections 15-31-111 through 15-31-114 , 15-31-117 through 15-31-119 , 15-31-141 , 15-31-142 , 15-31-301 through 15-31-313 , 15-31-501 through 15-31-506 , 15-31-509 , 15-31-511 , 15-31-525 , 15-31-526 , 15-31-531 , 15-31-532 , 15-31-541 , and 15-31-543 , except that the term "gross income" must be construed as excluding the net amount of interest income from valid obligations of the United States and except that wherever the words "tax", "corporate income tax", "license tax", "license fee", "corporation excise tax", or similar words appear, referring to the tax imposed under part 1 of this chapter, there is substituted the words "alternative corporate income tax".

Legislative History

En. Sec. 6, Ch. 82, L. 1971; R.C.M. 1947, 84-6906; amd. Sec. 14, Ch. 439, L. 1981; amd. Sec. 50, Ch. 370, L. 1987; amd. Sec. 2, Ch. 538, L. 1989; amd. Sec. 2, Ch. 135, L. 1993; amd. Sec. 24, Ch. 268, L. 2013.