Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.15 - INCOME TAX
Subchapter 42.15.4 - Personal and Dependent Exemptions
- Rule 42.15.401 - DEFINITIONS
- Rule 42.15.402 - PERSONAL EXEMPTIONS
- Rule 42.15.403 - EXEMPTIONS FOR DEPENDENTS
- Rule 42.15.404 - ADDITIONAL EXEMPTION FOR SENIOR CITIZENS (REPEALED)
- Rule 42.15.405 - ADDITIONAL EXEMPTION FOR BLINDNESS (REPEALED)
- Rule 42.15.406 - DEDUCTION FOR HEALTH INSURANCE PREMIUMS (REPEALED)
- Rule 42.15.407 - PERSONAL EXEMPTION FOR ESTATES AND TRUSTS (REPEALED)
- Rule 42.15.408 through 42.15.410 - Reserved
- Rule 42.15.411 - EXEMPTIONS FOR NONRESIDENTS (REPEALED)
- Rule 42.15.412 - DEDUCTIONS FROM NET INCOME (REPEALED)
- Rule 42.15.413 - NONRESIDENT AND PART YEAR RESIDENT DEDUCTIONS FOR KEOGH AND I.R.A. PLANS (REPEALED)
- Rule 42.15.414 - DEDUCTIONS FOR SMALL BUSINESS DONATIONS OF COMPUTER EQUIPMENT TO SCHOOLS
- Rule 42.15.415 - DEDUCTIONS FOR SALE OF LAND TO A BEGINNING FARMER
- Rule 42.15.416 - ADDITIONAL DEDUCTION FOR PURCHASE OF RECYCLED MATERIAL
- Rule 42.15.417 through 42.15.420 - Reserved
- Rule 42.15.421 - STANDARD DEDUCTION
- Rule 42.15.422 - TREATMENT OF INCOME TAXES PAID TO OTHER STATES OR COUNTRIES
- Rule 42.15.423 - DEDUCTIONS WHEN MARRIED COUPLE FILE SEPARATELY
- Rule 42.15.424 - DEDUCTIONS FOR EXPENSES TO ALLOW TAXPAYER TO BE EMPLOYED (REPEALED)
- Rule 42.15.425 - CONFORMANCE TO FEDERAL FILING STATUS REQUIRED IN CERTAIN CASES (REPEALED)
- Rule 42.15.426 - MONTANA ADJUSTED GROSS INCOME TO BE USED WHEN CALCULATING ITEMIZED DEDUCTIONS
- Rule 42.15.427 - DEDUCTION FOR HOUSEHOLD AND DEPENDENT CARE EXPENSES
- Rule 42.15.428 - PASSIVE ACTIVITY TREATMENT (REPEALED)
- Rule 42.15.429 - RECOVERY OF A TAX CREDIT (REPEALED)
- Rule 42.15.430 - Reserved
- Rule 42.15.431 - CREDIT FOR INVESTMENT FOR ENERGY CONSERVATION
- Rule 42.15.432 - DETERMINATION OF CAPITAL INVESTMENT FOR ENERGYCONSERVATION
- Rule 42.15.433 - DEFINITIONS (REPEALED)
- Rule 42.15.434 - CONDITIONS FOR EXEMPTION FOR DIVIDENDS (REPEALED)
- Rule 42.15.435 - REPORTING REQUIREMENTS (REPEALED)
- Rule 42.15.436 - DETERMINATION OF QUALIFIED INVESTMENTS (REPEALED)
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