Administrative Rules of Montana
Department 42 - REVENUE
Chapter 42.4 - TAX CREDITS
Subchapter 42.4.5 - Individual - Capital Gain Credit
Rule 42.4.501 - DEFINITIONS
Universal Citation: MT Admin Rules 42.4.501
Current through Register Vol. 6, March 22, 2024
The following definitions apply to terms found in this subchapter:
(1) "Net capital gain" means an individual's net capital gain included in Montana adjusted gross income as shown on their Montana individual income tax return.
(2) "Tax year 2005" means the taxpayer's tax year beginning after December 31, 2004.
(3) "Tax year 2006" means the taxpayer's tax year beginning after December 31, 2005.
15-30-2618, MCA; IMP, 15-30-2103, 15-30-2104, 15-30-2301, MCA;
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