Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-30-3704 — Tax On Qualifying Net Capital Gains
15-30-3704 . Tax on qualifying net capital gains. Subject to the conditions of 15-30-3703 , an alternative tax rate of 0% is imposed on the net long-term capital gain that is attributable to the sale or exchange of capital stock of a corporation.
Source: official text