Montana Code 72-16-901. Purpose — liberal construction to effect
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72-16-901. Purpose — liberal construction to effect. It is hereby declared to be the intent and purpose of this part to obtain for this state the benefit of the credit allowed under the provisions of the Internal Revenue Code, to the extent that this state may be entitled by the provisions of said act, by imposing additional taxes, and the same shall be liberally construed to effect this purpose.
Terms Used In Montana Code 72-16-901
- 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