Montana Statutes
§ 15-33-106 — Capital Gains -- Dividends Exempted
Montana·Title 15 TAXATION·Ch. 33 SMALL BUSINESS INVESTMENT INCENTIVES·Part 1 Small Business Investment Companies -- Tax Exemptions
15-33-106 . Capital gains -- dividends exempted. Any capital gains or dividend income realized by an individual or a corporation from an investment in an SBIC organized in accordance with this part is exempt from taxation under the provisions of Title 15, chapters 30 and 31.
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Legislative History
En. Sec. 6, Ch. 571, L. 1981.
Nearby Sections
6
§ 15-33-101
Short Title§ 15-33-102
Purpose§ 15-33-103
Definition§ 15-33-104
Reporting -- Recordkeeping By The Department§ 15-33-105
Rulemaking Authority§ 15-33-106
Capital Gains -- Dividends Exempted