REVENUE
42.15 - income tax
42.15.101
definitions
42.15.102
change of domicile
42.15.103
domicile of wife and children
42.15.104
permanent place of abode
42.15.105
inspection of information returns
42.15.106
income tax surcharge
42.15.107
definitions
42.15.108
determining tax liability
42.15.109
residency
42.15.110
taxation of part-year residents and nonresidents
42.15.111
montana military personnel
42.15.112
nonresident military personnel
42.15.113
interest income exclusion
42.15.114
tax status of federal obligations
42.15.115
disability income exclusion
42.15.116
special montana net operating loss computations
42.15.117
capital gain exclusion
42.15.118
exempt retirement limitation
42.15.119
alternative tax
42.15.120
apportionable and nonapportionable income - apportionment or allocation - individuals, estates, and trusts
42.15.121
tax status of indians
42.15.201
accounting periods
42.15.202
taxable year defined
42.15.203
years defined
42.15.204
definitions
42.15.205
refunds of federal income tax
42.15.206
additions and subtractions for married taxpayers filing separate returns
42.15.211
accounting methods
42.15.212
paid and received defined
42.15.213
small business corporation dividend and capital gain exclusion
42.15.214
resident military salary exclusion
42.15.215
senior interest income exclusion
42.15.216
exclusion of interest on obligations
42.15.217
disability income exclusion
42.15.218
capital gain exclusion for pre-1987 sales
42.15.219
pension and annuity income exclusion
42.15.220
exemption of certain income of enrolled tribal members
42.15.221
dependent child unearned income exclusion
42.15.222
railroad retirement and social security benefit exclusion
42.15.301
who must file returns
42.15.302
filing date on holiday or weekend
42.15.303
returns for those unable to make own return
42.15.304
partnership return
42.15.305
trust and estate returns
42.15.306
sub "s" corporation and partnership losses
42.15.307
subchapter "s" addition to montana adjusted gross income
42.15.308
montana adjusted gross income
42.15.309
montana modified adjusted gross income
42.15.310
definitions
42.15.311
information return
42.15.312
acceptance of reproduced tax forms
42.15.313
federal returns
42.15.314
changes in federal taxable income
42.15.315
original and amended returns
42.15.316
extensions and estimated payments
42.15.317
filing date
42.15.318
montana net operating losses
42.15.319
date and place of filing and payment
42.15.320
deficiency notices and payments
42.15.321
joint returns
42.15.322
separate returns for married taxpayers
42.15.323
voluntary refund checkoff for nongame wildlife fund
42.15.324
handling of elderly homeowner credit returns
42.15.325
failure to furnish requested information or file a delinquent return
42.15.326
request for adjustment of joint return
42.15.327
statement required for adjustment of joint return
42.15.328
form of claim for refund
42.15.329
approval of innocent spouse relief
42.15.401
definitions
42.15.402
personal exemptions
42.15.403
exemptions for dependents
42.15.404
additional exemption for senior citizens
42.15.405
additional exemption for blindness
42.15.406
deduction for health insurance premiums
42.15.407
personal exemption for estates and trusts
42.15.411
exemptions for nonresidents
42.15.412
deductions from net income
42.15.413
nonresident and part year resident deductions for keogh and i.r.a. plans
42.15.414
deductions for small business donations of computer equipment to schools
42.15.415
deductions for sale of land to a beginning farmer
42.15.416
additional deduction for purchase of recycled material
42.15.421
standard deduction
42.15.422
treatment of income taxes paid to other states or countries
42.15.423
deductions when married couple file separately
42.15.424
deductions for expenses to allow taxpayer to be employed
42.15.425
conformance to federal filing status required in certain cases
42.15.426
montana adjusted gross income to be used when calculating itemized deductions
42.15.427
deduction for household and dependent care expenses
42.15.428
passive activity treatment
42.15.429
recovery of a tax credit
42.15.431
credit for investment for energy conservation
42.15.432
determination of capital investment for energyconservation
42.15.433
definitions
42.15.434
conditions for exemption for dividends
42.15.435
reporting requirements
42.15.436
determination of qualified investments
42.15.501
credit for income taxes paid to other state orcountry
42.15.502
computation of credit for tax paid other stateor country
42.15.503
credit for public contractor's gross receiptstax
42.15.504
investment credit
42.15.505
business inventory tax credit
42.15.506
computation of residential property tax creditfor elderly
42.15.507
definitions
42.15.508
credit for investments in depreciable equipment or machinery to collect, process or manufacture a product from reclaimed material, or process soils contaminated by hazardous wastes
42.15.509
period covered for the reclamation and recycling credit
42.15.510
definitions
42.15.511
credit for nonfossil energy generation system
42.15.512
determination of appropriate systems
42.15.513
eligibility requirements to hold a qualified endowment
42.15.514
tax credit and deduction limitations
42.15.515
creating a permanent irrevocable fund
42.15.516
reporting requirements
42.15.517
applicability dates
42.15.518
qualified endowment credit
42.15.519
determining present value for the endowment credit
42.15.520
computation of the tax credit for the preservation of historic buildings
42.15.521
married taxpayers
42.15.522
ownership of historic buildings
42.15.523
standard deduction
42.15.524
itemized deductions of married taxpayers
42.15.525
montana adjusted gross income to be used when calculating itemized deductions
42.15.526
small business liability funds
42.15.527
deduction provided under internal revenue code section 199a not allowed
42.15.601
medical care savings account administrator registration
42.15.602
medical care savings account reporting and payments
42.15.603
medical care savings account - withdrawals, penalties, and transfers
42.15.604
individual liability
42.15.605
definitions
42.15.701
definitions
42.15.702
composite return
42.15.703
eligibility
42.15.704
filing requirement
42.15.705
computation of tax
42.15.706
responsibility of entity
42.15.801
family education savings program account owners and designated beneficiaries
42.15.802
contributions to family education savings program accounts
42.15.802
contributions to family education savings program accounts
42.15.803
withdrawals from family education savings program accounts and recapture tax
42.15.804
verification of family education savings program account contributions and withdrawals
42.15.805
definitions
42.15.806
taxation of family education savings program account earnings
42.15.807
effective date of contribution for tax purposes
42.15.808
deductions for contributions to other states' 529 plans
42.15.901
definitions
42.15.902
first-time home buyer account administrator registration
42.15.903
account administrator reporting and payments
42.15.904
first-time home buyer account - withdrawals
42.15.905
individual liability
42.15.906
tax exemption for first-time home buyer
42.15.907
first-time home buyer account - non-eligible withdrawal for nonresident
42.15.1001
definitions
42.15.1002
deduction for contributions to an achieving a better life experience (able) account
42.15.1003
achieving a better life experience (able) account recapture tax
42.15.1004
verification of achieving a better life experience (able) account contributions and withdrawals
