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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.

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