Capital gains -- dividends exempted

  1. Law
  2. Montana Code Annotated
  3. Taxation
  4. Small Business Investment Incentives
  5. Small Business Investment Companies -- Tax Exemptions
  6. Capital gains -- dividends exempted

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15-33-106. Capital gains -- dividends exempted. Any capital gains or dividend income realized by an individual or a corporation from an investment in an SBIC organized in accordance with this part is exempt from taxation under the provisions of Title 15, chapters 30 and 31.

History: En. Sec. 6, Ch. 571, L. 1981.


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