Part 21 - RATE AND GENERAL PROVISIONS
- Section 15-30-2101 - Definitions
- Section 15-30-2102 - Construction of income
- Section 15-30-2103 - Rate of tax - net long-term capital gains - definitions
- Section 15-30-2104 - [Effective Until 1/1/2025] Tax on nonresident
- Section 15-30-2104 - [Effective 1/1/2025] Tax on nonresident
- Section 15-30-2105 - Tax on lump-sum distributions
- Section 15-30-2106 - Nonresident compensation - exclusion
- Section 15-30-2107 through 15-30-2109 - Reserved
- Section 15-30-2110 - [Repealed]
- Section 15-30-2111 - [Repealed]
- Section 15-30-2112 - Change from nonresident to resident or vice versa
- Section 15-30-2113 - Determination of status - effect of status elections
- Section 15-30-2114 - [Repealed]
- Section 15-30-2115 - [Repealed]
- Section 15-30-2116 - [Repealed]
- Section 15-30-2117 - [Repealed]
- Section 15-30-2118 - Taxable liability on termination of independent liability fund
- Section 15-30-2119 - [Repealed]
- Section 15-30-2120 - Adjustments to federal taxable income to determine Montana taxable income
- Section 15-30-2121 through 15-30-2130 - Reserved
- Section 15-30-2131 - [Repealed]
- Section 15-30-2132 - [Repealed]
- Section 15-30-2133 - [Repealed]
- Section 15-30-2134 through 15-30-2140 - Reserved
- Section 15-30-2141 - [Repealed]
- Section 15-30-2142 - [Repealed]
- Section 15-30-2143 - [Repealed]
- Section 15-30-2144 - [Repealed]
- Section 15-30-2145 through 15-30-2150 - Reserved
- Section 15-30-2151 - Tax on beneficiaries or fiduciaries of estates or trusts
- Section 15-30-2152 - [Repealed]
- Section 15-30-2153 - Determination of tax of estates and trusts
- Section 15-30-2154 - Estates and trusts tax remedies
- Section 15-30-2155 through 15-30-2190 - Reserved
- Section 15-30-2191 - [Terminates 12/31/2025] Individual income tax rebate