Rule 42.15.213 - SMALL BUSINESS CORPORATION DIVIDEND AND CAPITAL GAIN EXCLUSION(1) Certain capital gain and dividend income realized by an individual from an investment in a small business investment company is exempt from taxation. The rules regarding small business investment companies are located in ARM Title 42, chapter 23, subchapter 1.Mont. Admin. r. 42.15.213
NEW, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10; AMD, 2013 MAR p. 178, Eff. 2/1/13.15-33-105, MCA; IMP, 15-33-106, MCA;