Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-3101
Purpose
Official textleg.mt.gov
15-30-3101 . (Temporary) Purpose. Pursuant to 5-4-104 , the legislature finds that the purpose of student scholarship organizations is to provide parental and student choice in education with private donations through tax replacement programs. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021, sec. 7, Ch. 558, L. 2023.)
Source: view the official text
In this chapter (40 sections)
- 15-30-2630 · Warrant For Distraint
- 15-30-2631 · Jeopardy Assessments
- 15-30-2632 · Deferment Of Taxes For Person In Military Service --…
- 15-30-2633 · Stay Of Enforcement Against Military Personnel
- 15-30-2634 · Failure To File Return Or Report -- Order To Show Cause --…
- 15-30-2635 · Through 15-30-2640 Reserved
- 15-30-2641 · Repealed
- 15-30-2642 · Notice Of Additional Assessment -- Penalty And Interest…
- 15-30-2643 · Time Limitations For Prosecution
- 15-30-2644 · And 15-30-2645 Reserved
- 15-30-2646 · Relief From Joint And Several Liability On Joint Return --…
- 15-30-2647 · Through 15-30-2650 Reserved
- 15-30-2651 · Certified Copies Of Tax Returns To Taxpayer -- Fee
- 15-30-2652 · Through 15-30-2659 Reserved
- 15-30-2660 · Taxpayer Integrity Fees
- 15-30-3001 · Short Title
- 15-30-3002 · Definitions
- 15-30-3003 · Montana Farm And Ranch Risk Management Account -- Deposits…
- 15-30-3004 · Montana Farm And Ranch Risk Management Account -- Creation…
- 15-30-3005 · Montana Farm And Ranch Risk Management Account --…
- 15-30-3101 · Purpose
- 15-30-3102 · Definitions
- 15-30-3103 · Requirements For Student Scholarship Organizations
- 15-30-3104 · Tuition Payment Limitation
- 15-30-3105 · Reporting Requirements For Student Scholarship…
- 15-30-3106 · Student Scholarship Organizations -- Listing On Website
- 15-30-3107 · Through 15-30-3109 Reserved
- 15-30-3110 · Credit For Providing Supplemental Funding To Public…
- 15-30-3111 · Qualified Education Tax Credit For Donations To Student…
- 15-30-3112 · Report To Revenue Interim Committee -- Student Scholarship…
- 15-30-3113 · Review Determination -- Termination -- Confidentiality
- 15-30-3114 · Rulemaking
- 15-30-3301 · Definition Of Small Business Corporation
- 15-30-3302 · Income Or License Tax Involving Pass-Through Entities --…
- 15-30-3303 · Through 15-30-3310 Reserved
- 15-30-3311 · Taxation Of Partners, Shareholders, Managers, And Members
- 15-30-3312 · Composite Returns And Tax
- 15-30-3313 · Consent Or Withholding -- Rulemaking
- 15-30-3314 · Review Of Pass-Through Entity Taxation By Department
- 15-30-3315 · Electronic Partnership Return Required -- Waiver --…