§ 15-30-2301 Repealed
§ 15-30-2302 Credit allowed resident taxpayers for income taxes imposed by foreign states or countries
§ 15-30-2303 Tax credits subject to review by interim committee
§ 15-30-2318 Earned income tax credit
§ 15-30-2319 Repealed
§ 15-30-2320 Repealed
§ 15-30-2321 Adoption tax credit — rulemaking
§ 15-30-2326 Repealed
§ 15-30-2327 Qualified endowments credit — definitions — rules
§ 15-30-2328 Credit for contributions to qualified endowment — recapture of credit — deduction included as income
§ 15-30-2329 Beneficiaries of estates — credit for contribution to qualified endowment
§ 15-30-2334 Credit for providing supplemental funding to public schools — innovative educational program
§ 15-30-2335 Qualified education individual income tax credit for contributions to student scholarship organization
§ 15-30-2336 Repealed
§ 15-30-2337 Residential property tax credit for elderly — definitions
§ 15-30-2338 Residential property tax credit for elderly — eligibility — disallowance or adjustment
§ 15-30-2339 Residential property tax credit for elderly — filing date
§ 15-30-2340 Residential property tax credit for elderly — computation of relief
§ 15-30-2341 Residential property tax credit for elderly — limitations — denial of claim
§ 15-30-2342 Credit for preservation of historic buildings
§ 15-30-2356 Repealed
§ 15-30-2357 Tax credit for hiring registered apprentice or veteran apprentice
§ 15-30-2358 Repealed
§ 15-30-2359 Tax credit for trades education and training
§ 15-30-2360 reserved
§ 15-30-2361 Grow Montana jobs — annual job growth incentive tax credit
§ 15-30-2364 Repealed
§ 15-30-2365 Repealed
§ 15-30-2366 Repealed
§ 15-30-2367 Repealed
§ 15-30-2368 Repealed
§ 15-30-2369 Repealed
§ 15-30-2370 Repealed
§ 15-30-2371 Repealed
§ 15-30-2372 Repealed
§ 15-30-2373 Repealed
§ 15-30-2380 Credit for unlocking public lands program — definitions
§ 15-30-2381 Repealed
§ 15-30-2386 Funding for administration of special revenue accounts
§ 15-30-2387 Voluntary checkoff for nongame wildlife programs
§ 15-30-2388 Agriculture literacy in Montana schools program account — administration
§ 15-30-2389 Voluntary checkoff for agriculture literacy in Montana schools program
§ 15-30-2390 Voluntary checkoff for child abuse and neglect prevention program
§ 15-30-2391 reserved
§ 15-30-2392 Voluntary checkoff for Montana military relief fund
§ 15-30-2393 Election to deposit refund to education savings or ABLE account
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Terms Used In Montana Code > Title 15 > Chapter 30 > Part 23 - Specific Tax Credits and Tax Checkoffs

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Donor: The person who makes a gift.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes a corporation or other entity as well as a natural person. See Montana Code 1-1-201
  • Property: means real and personal property. See Montana Code 1-1-205
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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
  • United States: includes the District of Columbia and the territories. See Montana Code 1-1-201