Montana Code Annotated 2015

Search · MCA Contents

Table of Contents

TITLE 15. TAXATION
CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX


Part 1. Corporate Income Tax Rate and Return

Back Up One Level in Table of Contents


15-31-101. Organizations subject to tax -- incorporation of terms that mean corporate income tax.
15-31-102. Organizations exempt from tax -- unrelated business income not exempt.
15-31-103. Research and development firms exempt from taxation -- application.
15-31-104. through reserved.
15-31-111. Return to be filed -- penalty and interest.
15-31-112. Taxable period.
15-31-113. Gross income and net income.
15-31-114. Deductions allowed in computing income.
15-31-115. Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes.
15-31-116. Repealed.
15-31-117. Tax deductibility.
15-31-118. Taxable liability on termination of independent liability fund.
15-31-119. Net operating losses -- carryovers and carrybacks.
15-31-120. reserved.
15-31-121. Rate of tax -- minimum tax -- distribution of revenue.
15-31-122. Alternative gross sales tax.
15-31-123. Repealed.
15-31-124. New or expanded industry credit -- definitions.
15-31-125. Determination of tax credit.
15-31-126. Limitation.
15-31-127. Department duties.
15-31-128. and reserved.
15-31-130. Tax credit for health insurance premiums paid -- eligible small employers -- corporations.
15-31-131. Credit for dependent care assistance and referral services.
15-31-132. Tax credit for providing disability insurance for employees.
15-31-133. Credit for day-care facilities.
15-31-134. Empowerment zone new employees -- tax credit.
15-31-135. Contribution by small business corporation.
15-31-136. Contribution by partnership.
15-31-137. Small business corporation and partnership credit for alternative fuel conversion.
15-31-138. through reserved.
15-31-141. Consolidated returns -- computation and procedure -- penalty and interest.
15-31-142. Reports upon merger of corporations.
15-31-143. Return and payment on corporate dissolution.
15-31-144. through reserved.
15-31-150. Credit for research expenses and research payments.
15-31-151. Credit for preservation of historic buildings.
15-31-152. Repealed.
15-31-153. through reserved.
15-31-158. Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program.
15-31-159. Qualified education corporate credit for contributions to student scholarship organization.
15-31-160. reserved.
15-31-161. Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income.
15-31-162. Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income.
15-31-163. Capital gain exclusion from sale of mobile home park.
15-31-164. through reserved.
15-31-170. Terminated.
15-31-171. Tax credit for providing emergency lodging.
15-31-172. Small business corporation -- deduction for donation of computer equipment to schools.