Montana Code Annotated — Title 15 (Taxation)
Mont. Code Ann. § 15-33-106
Capital Gains -- Dividends Exempted
Official textleg.mt.gov
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.
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In this chapter (6 sections)
- 15-33-101 · Short Title
- 15-33-102 · Purpose
- 15-33-103 · Definition
- 15-33-104 · Reporting -- Recordkeeping By The Department
- 15-33-105 · Rulemaking Authority
- 15-33-106 · Capital Gains -- Dividends Exempted