Montana Code Annotated (2017)
Table of Contents / TITLE 15. TAXATION / CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 1. Corporate Income Tax Rate and Return
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
15-31-101 - Organizations Subject To Tax – Incorporation Of Terms That Mean Corporate Income Tax
15-31-102 - Organizations Exempt From Tax – Unrelated Business Income Not Exempt
15-31-103 - Research And Development Firms Exempt From Taxation – Application
15-31-104 - Through 15-31-110 Reserved
15-31-111 - Return To Be Filed – Penalty And Interest
15-31-112 - Taxable Period
15-31-113 - Gross Income And Net Income
15-31-114 - Deductions Allowed In Computing Income
15-31-115 - Reaffirmation Of Bond Income Inclusion In Definition Of Net Income For Corporate Income Tax Purposes
15-31-116 - Repealed
15-31-117 - Tax Deductibility
15-31-118 - Taxable Liability On Termination Of Independent Liability Fund
15-31-119 - Net Operating Losses – Carryovers And Carrybacks – Limit
15-31-120 - Reserved
15-31-121 - Rate Of Tax – Minimum Tax – Distribution Of Revenue
15-31-122 - Alternative Gross Sales Tax
15-31-123 - Repealed
15-31-124 - New Or Expanded Industry Credit – Definitions
15-31-125 - Determination Of Tax Credit
15-31-126 - Limitation
15-31-127 - Department Duties
15-31-128 - And 15-31-129 Reserved
15-31-130 - Repealed
15-31-131 - Credit For Dependent Care Assistance And Referral Services
15-31-132 - Tax Credit For Providing Disability Insurance For Employees
15-31-133 - Credit For Day-Care Facilities
15-31-134 - Empowerment Zone New Employees – Tax Credit
15-31-135 - Contribution By Small Business Corporation
15-31-136 - Contribution By Partnership
15-31-137 - Small Business Corporation And Partnership Credit For Alternative Fuel Conversion
15-31-138 - Through 15-31-140 Reserved
15-31-141 - Consolidated Returns – Computation And Procedure – Penalty And Interest
15-31-142 - Reports Upon Merger Of Corporations
15-31-143 - Return And Payment On Corporate Dissolution
15-31-144 - Through 15-31-149 Reserved
15-31-150 - Credit For Research Expenses And Research Payments
15-31-151 - Credit For Preservation Of Historic Buildings
15-31-152 - Repealed
15-31-153 - Through 15-31-157 Reserved
15-31-158 - Credit For Providing Supplemental Funding To Public Schools – Corporate Tax Credit – Innovative Educational Program
15-31-159 - Qualified Education Corporate Credit For Contributions To Student Scholarship Organization
15-31-160 - Reserved
15-31-161 - Credit For Contribution By Corporations To Qualified Endowment – Recapture Of Credit – Deduction Included As Income
15-31-162 - Small Business Corporation, Partnership, And Limited Liability Company Credit For Contribution To Qualified Endowment – Recapture Of Credit – Deduction Included As Income
15-31-163 - Capital Gain Exclusion From Sale Of Mobile Home Park
15-31-164 - Through 15-31-169 Reserved
15-31-170 - Terminated
15-31-171 - Tax Credit For Providing Emergency Lodging
15-31-172 - Small Business Corporation – Deduction For Donation Of Computer Equipment To Schools
15-31-173 - Tax Credit For Hiring Registered Apprentices Or Veteran Apprentices