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TITLE 15
CHAPTER 31
Part 1
Montana Code Annotated 2023
TITLE 15. TAXATION
CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 1. Corporate Income Tax Rate and Return
15-31-101
Organizations subject to tax -- incorporation of terms that mean corporate income tax
15-31-102
Organizations exempt from tax -- unrelated business income not exempt
15-31-103
Research and development firms exempt from taxation -- application
15-31-104
through 15-31-109 reserved
15-31-110
Electronic corporate income tax return required -- waiver -- rulemaking
15-31-111
Return to be filed -- penalty and interest
15-31-112
Taxable period
15-31-113
Gross income and net income
15-31-114
Deductions allowed in computing income
15-31-115
Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes
15-31-116
Repealed
15-31-117
Tax deductibility
15-31-118
Taxable liability on termination of independent liability fund
15-31-119
Net operating losses -- carryovers and carrybacks -- limit
15-31-120
reserved
15-31-121
Rate of tax -- minimum tax -- distribution of revenue
15-31-122
Alternative gross sales tax
15-31-123
Repealed
15-31-124
Repealed
15-31-125
Repealed
15-31-126
Repealed
15-31-127
Repealed
15-31-128
and 15-31-129 reserved
15-31-130
Repealed
15-31-131
Repealed
15-31-132
Repealed
15-31-133
Repealed
15-31-134
Repealed
15-31-135
Repealed
15-31-136
Repealed
15-31-137
Repealed
15-31-138
through 15-31-140 reserved
15-31-141
Consolidated returns -- computation and procedure -- penalty and interest
15-31-142
Reports upon merger of corporations
15-31-143
Return and payment on corporate dissolution
15-31-144
through 15-31-149 reserved
15-31-150
Repealed
15-31-151
Credit for preservation of historic buildings
15-31-152
Repealed
15-31-153
through 15-31-157 reserved
15-31-158
Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program
15-31-159
Qualified education corporate credit for contributions to student scholarship organization
15-31-160
reserved
15-31-161
Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income
15-31-162
Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income
15-31-163
Capital gain exclusion from sale of mobile home park
15-31-164
Notification of mobile home park owners
15-31-165
Account for notification of mobile home park owners
15-31-166
through 15-31-169 reserved
15-31-170
Terminated
15-31-171
Repealed
15-31-172
Small business corporation -- deduction for donation of computer equipment to schools
15-31-173
Tax credit for hiring registered apprentices or veteran apprentices
15-31-174
Corporate income tax credit for trades education and training
15-31-175
Grow Montana jobs -- annual job growth incentive tax credit