Montana Code Annotated 2001

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     15-31-135. Contribution by small business corporation. A contribution to a general endowment fund of the Montana university system or a Montana private college by a small business corporation, as defined in 15-30-1101, qualifies for the credit in 15-30-163. 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.

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