15-31-136. Contribution by partnership. A contribution to a foundation or a general endowment fund of certain universities and colleges by a partnership qualifies for the credit under the provisions of 15-30-2326. The credit must be attributed to partners using the same proportion used to report the partnership's income or loss for Montana tax purposes.

     History: En. Sec. 3, Ch. 542, L. 1991; amd. Sec. 3, Ch. 140, L. 2011.