15-33-106. Capital gains -- dividends exempted.

Montana Code Annotated 1997

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     15-33-106. Capital gains -- dividends exempted. Any capital gains or dividend income realized by an individual or a corporation from an investment in an SBIC organized in accordance with this part is exempt from taxation under the provisions of Title 15, chapters 30 and 31.

     History: En. Sec. 6, Ch. 571, L. 1981.

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