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TITLE 15
CHAPTER 30
Part 21
Montana Code Annotated 2021
TITLE 15. TAXATION
CHAPTER 30. INDIVIDUAL INCOME TAX
Part 21. Rate and General Provisions
15-30-2101
Definitions
15-30-2102
Construction of net income
15-30-2103
Rate of tax
15-30-2104
Tax on nonresident
15-30-2105
Tax on lump-sum distributions
15-30-2106
through 15-30-2109 reserved
15-30-2110
Adjusted gross income
15-30-2111
Nonresident and temporary resident taxpayers -- adjusted gross income
15-30-2112
Change from nonresident to resident or vice versa
15-30-2113
Determination of marital status
15-30-2114
Exemptions -- inflation adjustment
15-30-2115
General definition of dependent
15-30-2116
Additional exemption for dependent child with disability -- physician's verification
15-30-2117
Military salary, veterans' bonus, or death benefit -- exemptions
15-30-2118
Taxable liability on termination of independent liability fund
15-30-2119
Net operating loss -- computation
15-30-2120
Adjustments to federal taxable income to determine Montana taxable income
15-30-2121
through 15-30-2130 reserved
15-30-2131
Deductions allowed in computing net income
15-30-2132
Standard deduction
15-30-2133
Nondeductible items in computing net income
15-30-2134
through 15-30-2140 reserved
15-30-2141
Independent liability fund -- deductibility
15-30-2142
Income tax deduction for contribution to veterans' programs
15-30-2143
Deduction for contributions to child abuse and neglect prevention program
15-30-2144
Deposit of child abuse and neglect prevention program deductible contributions
15-30-2145
through 15-30-2150 reserved
15-30-2151
Tax on beneficiaries or fiduciaries of estates or trusts
15-30-2152
Computation of income of estates or trusts -- exemption
15-30-2153
Determination of tax of estates and trusts
15-30-2154
Estates and trusts tax remedies