Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.2 - Montana Additions and Subtractions
- Rule 42.15.201 - ACCOUNTING PERIODS (REPEALED)
- Rule 42.15.202 - TAXABLE YEAR DEFINED (REPEALED)
- Rule 42.15.203 - YEARS DEFINED (REPEALED)
- Rule 42.15.204 - DEFINITIONS
- Rule 42.15.205 - REFUNDS OF FEDERAL INCOME TAX
- Rule 42.15.206 - ADDITIONS AND SUBTRACTIONS FOR MARRIED TAXPAYERS FILING SEPARATE RETURNS
- Rule 42.15.207 through 42.15.210 - Reserved
- Rule 42.15.211 - ACCOUNTING METHODS
- Rule 42.15.212 - PAID AND RECEIVED DEFINED (REPEALED)
- Rule 42.15.213 - SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION
- Rule 42.15.214 - RESIDENT MILITARY SALARY EXCLUSION
- Rule 42.15.215 - SENIOR INTEREST INCOME EXCLUSION
- Rule 42.15.216 - EXCLUSION OF INTEREST ON OBLIGATIONS
- Rule 42.15.217 - DISABILITY INCOME EXCLUSION
- Rule 42.15.218 - CAPITAL GAIN EXCLUSION FOR PRE-1987 SALES
- Rule 42.15.219 - PENSION AND ANNUITY INCOME EXCLUSION
- Rule 42.15.220 - EXEMPTION OF CERTAIN INCOME OF ENROLLED TRIBAL MEMBERS
- Rule 42.15.221 - DEPENDENT CHILD UNEARNED INCOME EXCLUSION
- Rule 42.15.222 - RAILROAD RETIREMENT AND SOCIAL SECURITY BENEFIT EXCLUSION
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