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 15-31-201, 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.