Part 1 - CORPORATE INCOME TAX RATE AND RETURN

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 15-31-109 - Reserved
Section 15-31-110 - Electronic corporate income tax return required - waiver - rulemaking
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Section 15-31-116 - [Repealed]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 - [Effective Until 1/1/2025] Alternative gross sales tax
Section 15-31-122 - [Effective 1/1/2025] 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Section 15-31-123 - Repealed
Section 15-31-124 - [Repealed]
Section 15-31-125 - [Repealed]
Section 15-31-126 - [Repealed]
Section 15-31-127 - [Repealed]
Section 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Section 15-31-130 - [Repealed]
Section 15-31-131 - [Repealed]
Section 15-31-132 - [Repealed]
Section 15-31-133 - [Repealed]
Section 15-31-134 - [Repealed]
Section 15-31-135 - [Repealed]
Section 15-31-136 - [Repealed]
Section 15-31-137 - [Repealed]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Section 15-31-150 - [Repealed]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Section 15-31-152 - [Repealed]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 - [Terminates 12/31/2029] Credit for providing supplemental funding to public schools - corporate tax credit - innovative educational program
Section 15-31-159 - [Terminates 12/31/2029] 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 - [Expires 12/31/2028] Corporate income tax credit for trades education and training
Section 15-31-175 - [Terminates 12/31/2028] Grow Montana jobs - annual job growth incentive tax credit