{"data":{"id":"us-mt/15-33-102","jurisdiction":"us-mt","citation":"15-33-102","heading":"Purpose.","body":"The purpose of this part is to encourage private sector investment in venture capital firms called small business investment companies that are organized for the purpose of diversifying and strengthening employment opportunities of companies within Montana. This part, by establishing limited tax exemptions, demonstrates a recognition by the legislature that significant incentives must be offered to attract private risk capital to manufacturing, technology, technology infrastructure, power generation, agricultural, and timber product processing companies. The legislature further recognizes the necessity of tax incentives for investors in manufacturing, technology, technology infrastructure, power generation, agricultural, and timber product processing companies.","path":["TITLE 15. TAXATION","CHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVES","Part 1. Small Business Investment Companies -- Tax Exemptions"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0330/part_0010/section_0020/0150-0330-0010-0020.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:31Z","sha256":"b8d86b14417cd8b5f939f35f228a98d2f050bd23a882905c82fb2b2b02a1a867","source_id":"us-mt","stale":false,"prev":"us-mt/15-33-101","next":"us-mt/15-33-103"},"notice":"GroundRules: Original legal text. Not legal advice."}