15-33-106. Capital gains -- dividends exempted. 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. History: En. Sec. 6, Ch. 571, L. 1981.
Montana Legal Code
§ 15-33-106
Source: https://mca.legmt.gov/bills/mca/title_0150/chapter_0330/part_0010/section_0060/0150-0330-0010-0060.html· Version 2025