15-31-135. Contribution by small business corporation. A contribution to a foundation or a general endowment fund of certain universities and colleges by a small business corporation qualifies for the credit under the provisions of 15-30-2326. The credit must be attributed to shareholders using the same proportion used to report the corporation's income or loss for Montana income tax purposes.

     History: En. Sec. 2, Ch. 542, L. 1991; amd. Sec. 2, Ch. 140, L. 2011.