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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, DEPARTMENT OF
Chapter: GENERAL PROVISIONS AND PREPARATION OF TAX RETURNS
Subchapter: Montana Additions and Subtractions
 
This is an obsolete version of the rule. Please click on the rule number to view the current version.

  Effective Date: 12/17/2004  
 
  History Notes: History: Sec. 15-30-305, MCA; IMP, Sec. 15-33-103, MCA; NEW, 2004 MAR p. 3147, Eff. 12/17/04.  
 
  Rule File: access file
 

Other rule versions existed in ARM on or after March 31, 2007

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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