Montana Code Annotated 2001

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     15-31-136. Contribution by partnership. A contribution to a general endowment fund of the Montana university system or a Montana private college by a partnership qualifies for the credit in 15-30-163. 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.

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