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Montana · Through Montana Code Annotated 2025

15-33-106: Capital gains -- dividends exempted.

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Where this section sits in the code
  1. TITLE 15. TAXATION
  2. CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES
  3. Part 1. Small Business Investment Companies -- Tax Exemptions

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.

Collected 2026-09-14T04:47:31Z. Source file · JSON

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