{"data":{"id":"us-mt/15-31-402","jurisdiction":"us-mt","citation":"15-31-402","heading":"Short title -- administration of part.","body":"This part may be cited as the \"Alternative Corporate Income Tax\". The department shall administer the provisions of this part.","path":["TITLE 15. TAXATION","CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX","Part 4. Alternative Corporate Income Tax"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0310/part_0040/section_0020/0150-0310-0040-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:25Z","sha256":"91899d2f9851023f0d552726ce745d253150295d19b0761f88243d9273652fce","source_id":"us-mt","stale":false,"prev":"us-mt/15-31-401","next":"us-mt/15-31-403"},"notice":"GroundRules: Original legal text. Not legal advice."}