Montana Code 15-31-115. Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes
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15-31-115. Reaffirmation of bond income inclusion in definition of net income for corporate income tax purposes. 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.
Terms Used In Montana Code 15-31-115
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201