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| Rule: 42.15.213 | Prev Up Next | |
| Rule Title: SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION | ||
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| Department: | REVENUE | |
| Chapter: | INCOME TAX | |
| Subchapter: | Montana Additions and Subtractions | |
| Latest version of the adopted rule presented in Administrative Rules of Montana (ARM): | ||
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42.15.213 SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION (1) Certain capital gain and dividend income realized by an individual from an investment in a small business investment company is exempt from taxation. The rules regarding small business investment companies are located in ARM Title 42, chapter 23, subchapter 1. History: 15-33-105, MCA; IMP, 15-33-106, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2013 MAR p. 178, Eff. 2/1/13. |
| MAR Notices | Effective From | Effective To | History Notes |
|---|---|---|---|
| 42-2-888 | 2/1/2013 | Current | History: 15-33-105, MCA; IMP, 15-33-106, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2013 MAR p. 178, Eff. 2/1/13. |
| 42-2-820 | 4/30/2010 | 2/1/2013 | History: 15-30-2620, MCA; IMP, 15-33-2103, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10. |
| 12/17/2004 | 4/30/2010 | History: Sec. 15-30-305, MCA; IMP, Sec. 15-33-103, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04. |
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