GroundRules
15-30-3704: Tax on qualifying net capital gains.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 30. INDIVIDUAL INCOME TAX
- Part 37. Montana Entrepreneur Magnet Act
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.
Collected 2026-09-14T04:47:22Z. Source file · JSON