{"data":{"id":"us-mt/15-31-115","jurisdiction":"us-mt","citation":"15-31-115","heading":"Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes.","body":"Notwithstanding the provisions of any other law, the income from bonds or other obligations issued by any state or political subdivision of a state are included in gross and net income for purposes of the corporate income tax.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 1. Corporate Income Tax Rate and Return"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0010/section_0150/0150-0310-0010-0150.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:22Z","sha256":"ff51cc60ff02af30bd1116bfa0e3ddf912691109da9a8965b8e3c7a2727acfb3","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-114","next":"us-mt/15-31-116"},"notice":"GroundRules: Original legal text. Not legal advice."}