Tax on qualifying net capital gains

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Individual Income Tax
  5. Montana Entrepreneur Magnet Act
  6. Tax on qualifying net capital gains

Checkout our iOS App for a better way to browser and research.

15-30-3704. Tax on qualifying net capital gains. Subject to the conditions of 15-30-3703, an alternative tax rate of 0% is imposed on the net long-term capital gain that is attributable to the sale or exchange of capital stock of a corporation.

History: En. Sec. 4, Ch. 458, L. 2021.


Download our app to see the most-to-date content.