Montana Code 16-11-101. Legislative intent
Current as of: 2023 | Check for updates
|
Other versions
16-11-101. Legislative intent. The legislature hereby declares that its intent in enacting 16-11-111 is to enable those who are subject to the taxes imposed by the federal tax laws to avail themselves of the deductions respecting state and local taxes specified in section 164 of the Internal Revenue Code, 26 U.S.C. § 164, as amended, in computing their taxable income.
Terms Used In Montana Code 16-11-101
- 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