Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-33-106 — Capital Gains -- Dividends Exempted
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.
Source: official text