48 chapters · 1,098 sections in this title.
Mont. Code Ann. § 15-30-2101 Definitions
13.3K chars
For the purpose of this chapter, unless otherwise required by the context, the following definitions apply: (1) "Consumer price index" means the consumer price index, United States city average, for all items, for all urban consumers (CPI-U), using the 1982-84 base of 100, as pub…
Mont. Code Ann. § 15-30-2102 Construction Of Income
0.6K chars
For the purpose of raising revenue, the income required to be shown on returns under this chapter and taken as the basis for determining the tax may not be classified or held or construed to be property. All income except what has been expressly exempted under the provisions of t…
Mont. Code Ann. § 15-30-2103 Rate Of Tax -- Net Long-Term Capital Gains -- Definitions
3.9K chars
(Temporary) Rate of tax -- net long-term capital gains -- definitions. (1) Except as provided in subsection (2), there must be levied, collected, and paid for each tax year on the Montana taxable income of each taxpayer subject to this chapter a tax on the brackets of taxable inc…
Mont. Code Ann. § 15-30-2104 Tax On Nonresident
1.4K chars
(1) (a) Except as provided in 15-30-2106, a tax is imposed on each nonresident individual, estate, or trust equal to the tax computed under 15-30-2103 as if the nonresident individual, estate, or trust were a resident during the entire tax year, multiplied by the ratio of Montana…