Montana Code > Title 15 > Chapter 31 > Part 4 – Alternative Corporate Income Tax


§ 15-31-401	Application of corporate income tax and alternative corporate income tax
§ 15-31-402	Short title — administration of part
§ 15-31-403	Rate of tax imposed — income from sources within state defined — alternative tax
§ 15-31-404	Offset for corporate income taxes — alternative corporate income tax collected considered corporate income tax
§ 15-31-405	Information return — period for assessment of tax
§ 15-31-406	Corporate income tax sections incorporated by reference
§ 15-31-407	Employment of personnel — rules
§ 15-31-408	Repealed

Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Personal property: All property that is not real property.
Personal property: means money, goods, chattels, things in action, and evidences of debt. See Montana Code 1-1-205
State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
United States: includes the District of Columbia and the territories. See Montana Code 1-1-201