Corporate Income Tax Rate and Return | Midpage

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Montana Code Annotated

Part 1

Corporate Income Tax Rate and Return

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