Montana Statutes
§ 15-33-106 — Capital Gains -- Dividends Exempted
Montana § 15-33-106
JurisdictionMontana
Title 15TAXATION
Ch. 33SMALL BUSINESS INVESTMENT INCENTIVES
Part 1Small Business Investment Companies -- Tax Exemptions
This text of Montana § 15-33-106 (Capital Gains -- Dividends Exempted) 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. § 15-33-106 (2026).
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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 ExemptedCite This Page — Counsel Stack
Bluebook (online)
Montana § 15-33-106, Counsel Stack Legal Research, https://law.counselstack.com/statute/mt/33/15-33-106.