{"data":{"id":"us-mt/15-33-106","jurisdiction":"us-mt","citation":"15-33-106","heading":"Capital gains -- dividends exempted.","body":"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.","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_0060/0150-0330-0010-0060.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:31Z","sha256":"c4d2839890973448720f0a4b75508378b2e4ae629d09d12a29af94f01511b90d","source_id":"us-mt","stale":false,"prev":"us-mt/15-33-105","next":"us-mt/15-34-101"},"notice":"GroundRules: Original legal text. Not legal advice."}