{"data":{"id":"us-mt/15-30-3704","jurisdiction":"us-mt","citation":"15-30-3704","heading":"Tax on qualifying net capital gains.","body":"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.","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 37. Montana Entrepreneur Magnet Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0370/section_0040/0150-0300-0370-0040.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:22Z","sha256":"6c42ff73a4bb7e8962aa49713e8e7a8362e8cd9350ec21d145e263679048b5d5","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-3703","next":"us-mt/15-31-101"},"notice":"GroundRules: Original legal text. Not legal advice."}