42.4.501 : DEFINITIONS - Administrative Rules of the State of Montana

The following definitions apply to terms found in this subchapter:

(1) "Net capital gain" means an individual's net capital gain included in Montana adjusted gross income as shown on their Montana individual income tax return.

(2) "Tax year 2005" means the taxpayer's tax year beginning after December 31, 2004.

(3) "Tax year 2006" means the taxpayer's tax year beginning after December 31, 2005.

History: 15-30-2618, MCA; IMP, 15-30-2103, 15-30-2104, 15-30-2301, MCA; NEW, 2004 MAR p. 2600, Eff. 10/22/04; AMD, 2010 MAR p. 1211, Eff. 5/14/10.

MAR Notices

Effective From

Effective To

History Notes

42-2-823

5/14/2010

Current

History: 15-30-2618, MCA; IMP, 15-30-2103, 15-30-2104, 15-30-2301, MCA; NEW, 2004 MAR p. 2600, Eff. 10/22/04; AMD, 2010 MAR p. 1211, Eff. 5/14/10.

10/22/2004

5/14/2010

History: Sec. 15-30-303, MCA; IMP, Sec. 15-30-103, 15-30-105, and 15-30-183, MCA; NEW, 2004 MAR p. 2600, Eff. 10/22/04.