Corporate Income Tax Rate and Return

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Corporate Income Tax or Alternative Corporate Income Tax
  5. Corporate Income Tax Rate and Return

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Section
15-31-101

Organizations subject to tax -- incorporation of terms that mean corporate income tax

Section
15-31-102

Organizations exempt from tax -- unrelated business income not exempt

Section
15-31-103

Research and development firms exempt from taxation -- application

Section
15-31-104. through 15-31-110

reserved

Section
15-31-111

Return to be filed -- penalty and interest

Section
15-31-112

Taxable period

Section
15-31-113

Gross income and net income

Section
15-31-114

Deductions allowed in computing income

Section
15-31-115

Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes

Section
15-31-116

Repealed

Section
15-31-117

Tax deductibility

Section
15-31-118

Taxable liability on termination of independent liability fund

Section
15-31-119

Net operating losses -- carryovers and carrybacks -- limit

Section
15-31-120

reserved

Section
15-31-121

Rate of tax -- minimum tax -- distribution of revenue

Section
15-31-122

Alternative gross sales tax

Section
15-31-123

Repealed

Section
15-31-124

Repealed

Section
15-31-125

Repealed

Section
15-31-126

Repealed

Section
15-31-127

Repealed

Sections
15-31-128. and 15-31-129

reserved

Section
15-31-130

Repealed

Section
15-31-131

Repealed

Section
15-31-132

Repealed

Section
15-31-133

Repealed

Section
15-31-134

Repealed

Section
15-31-135

Repealed

Section
15-31-136

Repealed

Section
15-31-137

Repealed

Section
15-31-138. through 15-31-140

reserved

Section
15-31-141

Consolidated returns -- computation and procedure -- penalty and interest

Section
15-31-142

Reports upon merger of corporations

Section
15-31-143

Return and payment on corporate dissolution

Section
15-31-144. through 15-31-149

reserved

Section
15-31-150

Repealed

Section
15-31-151

Credit for preservation of historic buildings

Section
15-31-152

Repealed

Section
15-31-153. through 15-31-157

reserved

Section
15-31-158

Credit for providing supplemental funding to public schools -- corporate tax credit -- innovative educational program

Section
15-31-159

Qualified education corporate credit for contributions to student scholarship organization

Section
15-31-160

reserved

Section
15-31-161

Credit for contribution by corporations to qualified endowment -- recapture of credit -- deduction included as income

Section
15-31-162

Small business corporation, partnership, and limited liability company credit for contribution to qualified endowment -- recapture of credit -- deduction included as income

Section
15-31-163

Capital gain exclusion from sale of mobile home park

Section
15-31-164

Notification of mobile home park owners

Section
15-31-165

Account for notification of mobile home park owners

Section
15-31-166. through 15-31-169

reserved

Section
15-31-170

Terminated

Section
15-31-171

Repealed

Section
15-31-172

Small business corporation -- deduction for donation of computer equipment to schools

Section
15-31-173

Tax credit for hiring registered apprentices or veteran apprentices

Section
15-31-174

Corporate income tax credit for trades education and training

Section
15-31-175

Grow Montana jobs -- annual job growth incentive tax credit