Montana Code Annotated 2021

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 37. Montana Entrepreneur Magnet Act

Tax On Qualifying Net Capital Gains

15-30-3704. Tax on qualifying net capital gains. Subject to the conditions of 15-30-3703, an alternative tax rate of 0% is imposed on the net long-term capital gain that is attributable to the sale or exchange of capital stock of a corporation.

History: En. Sec. 4, Ch. 458, L. 2021.