Mont. Code § 33-27-118

Current through the 2023 Regular Session
Section 33-27-118 - Taxation of independent liability fund contributions

The net value of independent liability fund contributions for any given fiscal year is taxed in accordance with 33-2-705(2)(a).

§ 33-27-118, MCA

Amended by Laws 2015, Ch. 377, Sec. 3, eff. 4/30/2015, and applicable retroactively, within the meaning of 1-2-109, to tax years beginning after 12/31/2014.
En. Sec. 16, Ch. 564, L. 1987.
See Laws 2015, Ch. 377, Sec. 5.