reglab/housing_qa huggingface dataset:
MT Code § 15-30-2304 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2304. through 15-30-2317 reserved

  15-30-2304 through 15-30-2317 reserved.
MT Code § 15-30-2318 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2318. Earned income tax credit

  15-30-2318. Earned income tax credit. (1) Except as provided in subsection (3), a resident taxpayer is allowed as a credit against the tax imposed by 15-30-2103 a percentage of the credit allowed for the federal earned income credit for which the individual taxpayer is eligible for the tax year under section 32 of the Internal Revenue Code, 26 U.S.C. 32.   (2) The amount of the credit allowed under subsection (1) is 3% of the amount of the credit determined for the tax year under section 32 of the Internal Revenue Code, 26 U.S.C. 32.   (3) (a) Except for married taxpayers living apart who are treated as single under section 7703(b) of the Internal Revenue Code, 26 U.S.C. 7703(b), the credit is not allowed to married taxpayers if the spouses report their income on separate tax forms. Married taxpayers filing separately on the same form may allocate the credit between spouses.   (b) The credit is not allowed on earned income that is treated as a dividend received by a member of an agricultural organization provided for in section 501(d) of the Internal Revenue Code, 26 U.S.C. 501(d). For the purpose of this subsection (3)(b), the amount of the state tax credit provided for in subsection (2) is reduced by the reduction percentage.   (4) The taxpayer is entitled to a refund equal to the amount by which the credit exceeds the taxpayer's tax liability or, if the taxpayer has no tax liability under this chapter, a refund equal to the amount of the credit. The credit may be claimed by filing a Montana income tax return.   (5) For the purpose of this section, the following definitions apply:   (a) "Earned income" means earned income, as defined in section 32 of the Internal Revenue Code, 26 U.S.C. 32, that was used to determine the amount of the federal earned income tax credit under subsection (2).   (b) "Reduction percentage" means a percentage that is calculated by dividing the earned income that is disallowed under subsection (3)(b) by the total amount of earned income.   History: En. Sec. 1, Ch. 381, L. 2017.
MT Code § 15-30-2319 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2319. Repealed

  15-30-2319. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 2, Ch. 480, L. 1981; Sec. 15-30-125, MCA 2007; redes. 15-30-2319 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2320 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2320. Repealed

  15-30-2320. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 1, Ch. 617, L. 1993; Sec. 15-30-164, MCA 2007; redes. 15-30-2320 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2321 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2321. through 15-30-2325 reserved

  15-30-2321 through 15-30-2325 reserved.
MT Code § 15-30-2326 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2326. Repealed

  15-30-2326. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 1, Ch. 542, L. 1991; amd. Sec. 1, Ch. 152, L. 1995; Sec. 15-30-163, MCA 2007; redes. 15-30-2326 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 140, L. 2011.
MT Code § 15-30-2329 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2329. Beneficiaries of estates -- credit for contribution to qualified endowment

  15-30-2329. (Temporary) Beneficiaries of estates -- credit for contribution to qualified endowment. A contribution to a qualified endowment, as defined in 15-30-2327, by an estate qualifies for the credit provided in 15-30-2328 if the contribution is a planned gift or in 15-31-161 if the contribution is an outright gift to a qualified endowment. Any credit not used by the estate may be attributed to each beneficiary of the estate in the same proportion used to report the beneficiary's income from the estate for Montana income tax purposes. The maximum amount of credit that a beneficiary may claim is $10,000, subject to the limitation in 15-30-2328(2), and the credit must be claimed in the year in which the contribution is made. The credit may not be carried forward or carried back.  15-30-2329. (Temporary -- effective January 1, 2024) Beneficiaries of estates -- credit for contribution to qualified endowment. A contribution to a qualified endowment, as defined in 15-30-2327, by an estate qualifies for the credit provided in 15-30-2328 if the contribution is a planned gift or in 15-31-161 if the contribution is an outright gift to a qualified endowment. Any credit not used by the estate may be attributed to each beneficiary of the estate in the same proportion used to report the beneficiary's income from the estate for Montana income tax purposes. The maximum amount of credit that a beneficiary may claim is $10,000, and the credit must be claimed in the year in which the contribution is made. The credit may not be carried forward or carried back. (Terminates December 31, 2025--secs. 1 through 15, Ch. 254, L. 2019.)  History: En. Sec. 5, Ch. 537, L. 1997; amd. Secs. 3, 4, Ch. 24, Sp. L. August 2002; Sec. 15-30-167, MCA 2007; redes. 15-30-2329 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 16, Ch. 503, L. 2021.
MT Code § 15-30-2330 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2330. through 15-30-2333 reserved

  15-30-2330 through 15-30-2333 reserved.
MT Code § 15-30-2334 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2334. Credit for providing supplemental funding to public schools -- innovative educational program

  15-30-2334. (Temporary) Credit for providing supplemental funding to public schools -- innovative educational program. There is a credit against tax liability under this chapter for a donation made to the educational improvement account as provided in 15-30-3110. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)  History: En. Sec. 18, Ch. 457, L. 2015.
MT Code § 15-30-2335 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2335. Qualified education individual income tax credit for contributions to student scholarship organization

  15-30-2335. (Temporary) Qualified education individual income tax credit for contributions to student scholarship organization. There is a credit against tax liability under this chapter for a charitable donation made to a student scholarship organization as provided in 15-30-3111. (Terminates December 31, 2029--sec. 20, Ch. 480, L. 2021.)  History: En. Sec. 19, Ch. 457, L. 2015.
MT Code § 15-30-2336 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2336. Repealed

  15-30-2336. Repealed. Sec. 1, Ch. 30, L. 2017.   History: En. Sec. 6, Ch. 6, Sp. L. May 2007; amd. Sec. 34, Ch. 2, L. 2009; Sec. 15-30-140, MCA 2007; redes. 15-30-2336 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2338 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2338. Residential property tax credit for elderly -- eligibility -- disallowance or adjustment

  15-30-2338. Residential property tax credit for elderly -- eligibility -- disallowance or adjustment. (1) In order to be eligible to make a claim under 15-30-2337 through 15-30-2341, an individual:   (a) must have reached age 62 or older during the claim period for which relief is sought;   (b) must have resided in Montana for at least 9 months of that period;   (c) must have occupied one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months of the claim period; and   (d) must have less than $45,000 of gross household income.   (2) A person is not disqualified as a claimant if the person changes residences during the claim period, provided that the person occupies one or more dwellings in Montana as an owner, renter, or lessee for at least 6 months during the claim period.   (3) A claim is disallowed if the department finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under 15-30-2337 through 15-30-2341.   (4) When the landlord and tenant have not dealt at arm's length and the department judges the gross rent charged to be excessive, the department may adjust the gross rent to a reasonable amount.   History: En. Sec. 2, Ch. 584, L. 1981; amd. Sec. 2, Ch. 27, L. 1987; amd. Sec. 2, Ch. 543, L. 1997; amd. Sec. 2, Ch. 547, L. 1999; amd. Sec. 5, Ch. 147, L. 2009; Sec. 15-30-172, MCA 2007; redes. 15-30-2338 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2339 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2339. Residential property tax credit for elderly -- filing date

  15-30-2339. Residential property tax credit for elderly -- filing date. (1) Except as provided in subsection (3), a claim for relief must be submitted at the same time the claimant's individual income tax return is due. For an individual not required to file a tax return, the claim must be submitted on or before April 15 of the year following the year for which relief is sought.   (2) A receipt showing property tax billed or a receipt showing gross rent paid, whichever is appropriate, must be filed with each claim. In addition, each claimant shall, at the request of the department, supply all additional information necessary to support a claim.   (3) The department may grant a reasonable extension for filing a claim whenever, in its judgment, good cause exists.   (4) In the event that an individual who would have a claim under 15-30-2337 through 15-30-2341 dies before filing the claim, the personal representative of the estate of the decedent may file the claim.   (5) The department or an individual may revise a return and make a claim under 15-30-2337 through 15-30-2341 within 3 years from the last day prescribed for filing a claim for relief.   History: En. Sec. 4, Ch. 584, L. 1981; amd. Sec. 1, Ch. 66, L. 2003; amd. Sec. 6, Ch. 147, L. 2009; Sec. 15-30-174, MCA 2007; redes. 15-30-2339 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 6, Ch. 19, L. 2011; amd. Sec. 4, Ch. 308, L. 2015.
MT Code § 15-30-2341 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim

  15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim. (1) Only one claimant per household in a claim period under the provisions of 15-30-2337 through 15-30-2341 is entitled to relief.   (2) Except as provided in subsection (3), a claim for relief may not be allowed for any portion of property taxes billed or rent-equivalent taxes paid that is derived from a public rent or tax subsidy program.   (3) Except for dwellings rented from a county or municipal housing authority, a claim for relief may not be allowed on rented lands or rented dwellings that are not subject to Montana property taxes during the claim period.   (4) A person filing a false or fraudulent claim under the provisions of 15-30-2337 through 15-30-2341 must be charged with the offense of unsworn falsification to authorities pursuant to 45-7-203. If a false or fraudulent claim has been paid, the amount paid, penalties, and interest may be recovered as provided in 15-1-216.   History: En. Sec. 7, Ch. 584, L. 1981; amd. Sec. 3, Ch. 134, L. 1983; amd. Sec. 2, Ch. 559, L. 1989; amd. Sec. 4, Ch. 543, L. 1997; amd. Sec. 8, Ch. 147, L. 2009; Sec. 15-30-177, MCA 2007; redes. 15-30-2341 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 5, Ch. 308, L. 2015.
MT Code § 15-30-2342 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2342. Credit for preservation of historic buildings

  15-30-2342. Credit for preservation of historic buildings. (1) There is allowed as a credit against the taxes imposed by 15-30-2103 a percentage of the credit allowed for qualified rehabilitation expenditures with respect to any certified historic building located in Montana as provided in 15-31-151.   (2) The credit may not be allocated between spouses unless the property is used by a small business corporation or a partnership in which they are shareholders or partners.   History: En. Sec. 2, Ch. 545, L. 1997; amd. Sec. 1, Ch. 538, L. 2001; Sec. 15-30-180, MCA 2007; redes. 15-30-2342 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2343 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2343. through 15-30-2355 reserved

  15-30-2343 through 15-30-2355 reserved.
MT Code § 15-30-2356 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2356. Repealed

  15-30-2356. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 6, Ch. 582, L. 2003; Sec. 15-30-182, MCA 2007; redes. 15-30-2356 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2357 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice

  15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice. (1) Subject to the provisions of [15-30-2361(8) and] 39-6-109, a taxpayer is allowed a credit against the tax imposed by chapter 31 or this chapter for employing a registered apprentice or registered veteran apprentice who works in Montana.  (2) The credit may not exceed the taxpayer's tax liability and may not be carried forward or carried back.   (3) The credit may be claimed only in the tax year in which the department of labor and industry approved the credit as provided in 39-6-109(4). If a taxpayer claims the credit but was not approved by the department of labor and industry, the taxpayer's return must be processed without regard to the credit.   (4) For fiscal year filers, the credit available to claim in the current fiscal year is the credit allowed for the calendar year that ends within the taxpayer's fiscal period.   (5) Subject to the probationary period provided for in 39-6-109, if an employer employs an apprentice for less than the full preceding calendar year, the employer may apply for the full credit for the year in which the apprentice was employed.   (6) The department shall, after consultation with the department of labor and industry, prescribe a form for a taxpayer to claim the tax credit. The form must provide the department with sufficient information for the proper administration of the credit.   (7) The department shall provide the department of labor and industry an annual report detailing the tax credit provided to employers for the previous year. The information provided to the department of labor and industry is subject to the provisions of 15-30-2618 and 15-31-511.   (8) The department may adopt rules, prepare forms, and maintain records that are necessary to implement this credit. (Bracketed language terminates December 31, 2028--sec. 24(1), Ch. 550, L. 2021.)   History: En. Sec. 2, Ch. 380, L. 2017; amd. Sec. 17, Ch. 550, L. 2021.
MT Code § 15-30-2358 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2358. Repealed

  15-30-2358. Repealed. Sec. 3, Ch. 399, L. 2019.   History: En. Sec. 2, Ch. 444, L. 1999; Sec. 15-30-168, MCA 2007; redes. 15-30-2358 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2360 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2360. reserved

  15-30-2360 reserved.
MT Code § 15-30-2362 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2362. and 15-30-2363 reserved

  15-30-2362 and 15-30-2363 reserved.
MT Code § 15-30-2364 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2364. Repealed

  15-30-2364. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 1, Ch. 320, L. 2007; Sec. 15-30-194, MCA 2007; redes. 15-30-2364 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2365 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2365. Repealed

  15-30-2365. Repealed. Sec. 3, Ch. 399, L. 2019.   History: En. Sec. 2, Ch. 540, L. 2001; Sec. 15-30-130, MCA 2007; redes. 15-30-2365 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2366 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2366. Repealed

  15-30-2366. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 1, Ch. 469, L. 1989; amd. Sec. 1, Ch. 670, L. 1991; amd. Sec. 47, Ch. 546, L. 1995; Sec. 15-30-128, MCA 2007; redes. 15-30-2366 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2367 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2367. Repealed

  15-30-2367. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 7, Ch. 606, L. 1991; amd. Sec. 161, Ch. 56, L. 2009; Sec. 15-30-129, MCA 2007; redes. 15-30-2367 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2368 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2368. Repealed

  15-30-2368. Repealed. Sec. 54, Ch. 151, L. 2017.   History: En. Sec. 11, Ch. 595, L. 2005; Sec. 15-30-185, MCA 2007; redes. 15-30-2368 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 227, L. 2011.
MT Code § 15-30-2369 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2369. Repealed

  15-30-2369. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007.   History: En. Sec. 1, Ch. 771, L. 1991; Sec. 15-30-188, MCA 2007; redes. 15-30-2369 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2370 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2370. Repealed

  15-30-2370. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007.   History: En. Sec. 2, Ch. 771, L. 1991; amd. Sec. 1, Ch. 361, L. 2007; Sec. 15-30-189, MCA 2007; redes. 15-30-2370 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2371 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2371. Repealed

  15-30-2371. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007.   History: En. Sec. 3, Ch. 771, L. 1991; Sec. 15-30-190, MCA 2007; redes. 15-30-2371 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2372 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2372. Repealed

  15-30-2372. Repealed. Secs. 6, 8(4), Ch. 361, L. 2007.   History: En. Sec. 4, Ch. 771, L. 1991; Sec. 15-30-191, MCA 2007; redes. 15-30-2372 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2373 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2373. Repealed

  15-30-2373. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 2, Ch. 706, L. 1989; amd. Sec. 3, Ch. 540, L. 2001; Sec. 15-30-186, MCA 2007; redes. 15-30-2373 by Sec. 1, Ch. 147, L. 2009.
MT Code § 15-30-2374 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2374. through 15-30-2379 reserved

  15-30-2374 through 15-30-2379 reserved.
MT Code § 15-30-2380 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2380. Credit for unlocking public lands program -- definitions

  15-30-2380. (Temporary) Credit for unlocking public lands program -- definitions. (1) A taxpayer is allowed a credit against the taxes imposed by Title 15, chapter 30 or 31, in the amount of $750 for each qualified access to public land that is provided. The maximum credit that a taxpayer may claim in a year under this section is $3,000.   (2) If the amount of the credit exceeds the taxpayer's liability under Title 15, chapter 30 or 31, the amount of the excess must be refunded to the taxpayer. The credit may be claimed even if the claimant has no taxable income.   (3) If the property through which access is provided is owned by multiple taxpayers, the taxpayers may claim a proportionate share of the $750 credit based on their respective ownership interests in that property.   (4) If qualified access to the same parcel of public land is provided through separate properties owned by different taxpayers, the taxpayer for each property may claim a $750 credit.   (5) For purposes of this section:   (a) "public land" means:   (i) state land, as defined in 77-1-101; or   (ii) federal land managed by the U.S. forest service or the bureau of land management; and   (b) "qualified access to public land":   (i) means an access or corridor established through a taxpayer's property to a parcel of public land for recreational use and certified by the department of fish, wildlife, and parks pursuant to 87-1-294;   (ii) does not include a corridor established between two or more parcels of public land when the public land parcels are surrounded by private land that the landowner or landowners have not granted permission to cross and there is no other legal access. (Terminates December 31, 2027--secs. 1, 2, Ch. 139, L. 2017.)   History: En. Sec. 1, Ch. 346, L. 2013; amd. Sec. 1, Ch. 392, L. 2015.
MT Code § 15-30-2381 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2381. Repealed

  15-30-2381. Repealed. Sec. 64, Ch. 503, L. 2021. (Repealer effective January 1, 2022.)  History: En. Sec. 3, Ch. 375, L. 2007; Sec. 15-30-196, MCA 2007; redes. 15-30-2381 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 1, Ch. 388, L. 2015.
MT Code § 15-30-2382 (2021)
2021 Montana Code Annotated|Title 15. Taxation|Chapter 30. Individual Income Tax|Part 23. Specific Tax Credits and Tax Checkoffs|15-30-2382. through 15-30-2385 reserved

  15-30-2382 through 15-30-2385 reserved.