Montana Code Annotated (2017)
Table of Contents / TITLE 15. TAXATION / CHAPTER 30. INDIVIDUAL INCOME TAX
Part 21. Rate and General Provisions
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-30-2101 - Definitions
15-30-2102 - Construction Of Net Income
15-30-2103 - Rate Of Tax
15-30-2104 - Tax On Nonresident
15-30-2105 - Tax On Lump-Sum Distributions
15-30-2106 - Through 15-30-2109 Reserved
15-30-2110 - Adjusted Gross Income
15-30-2111 - Nonresident And Temporary Resident Taxpayers – Adjusted Gross Income
15-30-2112 - Change From Nonresident To Resident Or Vice Versa
15-30-2113 - Determination Of Marital Status
15-30-2114 - Exemptions – Inflation Adjustment
15-30-2115 - General Definition Of Dependent
15-30-2116 - Additional Exemption For Dependent Child With Disability – Physician's Verification
15-30-2117 - Military Salary, Veterans' Bonus, Or Death Benefit – Exemptions
15-30-2118 - Taxable Liability On Termination Of Independent Liability Fund
15-30-2119 - Net Operating Loss – Computation
15-30-2120 - Through 15-30-2130 Reserved
15-30-2131 - Deductions Allowed In Computing Net Income
15-30-2132 - Standard Deduction
15-30-2133 - Nondeductible Items In Computing Net Income
15-30-2134 - Through 15-30-2140 Reserved
15-30-2141 - Independent Liability Fund – Deductibility
15-30-2142 - Income Tax Deduction For Contribution To Veterans' Programs
15-30-2143 - Deduction For Contributions To Child Abuse And Neglect Prevention Program
15-30-2144 - Deposit Of Child Abuse And Neglect Prevention Program Deductible Contributions
15-30-2145 - Through 15-30-2150 Reserved
15-30-2151 - Tax On Beneficiaries Or Fiduciaries Of Estates Or Trusts
15-30-2152 - Computation Of Income Of Estates Or Trusts – Exemption
15-30-2153 - Determination Of Tax Of Estates And Trusts
15-30-2154 - Estates And Trusts Tax Remedies