1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 4
  5. 15-31-402 Short title -- administration of part

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 4. Alternative Corporate Income Tax

Short Title -- Administration Of Part

15-31-402. Short title -- administration of part. This part may be cited as the "Alternative Corporate Income Tax". The department shall administer the provisions of this part.

History: En. Sec. 2, Ch. 82, L. 1971; amd. Sec. 255, Ch. 516, L. 1973; R.C.M. 1947, 84-6902; amd. Sec. 22, Ch. 268, L. 2013.