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Rule Title: SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Montana Additions and Subtractions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.213    SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION

(1) Certain capital gain and dividend income realized by an individual from an investment in a small business investment company is exempt from taxation. The rules regarding small business investment companies are located in ARM Title 42, chapter 23, subchapter 1.

History: 15-33-105, MCA; IMP, 15-33-106, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2013 MAR p. 178, Eff. 2/1/13.


 

 
MAR Notices Effective From Effective To History Notes
42-2-888 2/1/2013 Current History: 15-33-105, MCA; IMP, 15-33-106, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2013 MAR p. 178, Eff. 2/1/13.
42-2-820 4/30/2010 2/1/2013 History: 15-30-2620, MCA; IMP, 15-33-2103, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.
12/17/2004 4/30/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-33-103, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04.
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