Montana § 15-30-2102 - Construction Of Income
Full text of Montana Montana Code Annotated § 15-30-2102 — Construction Of Income, with citation guidance and answers to common questions.
§ 15-30-2102. Construction Of Income
Construction of income. For the purpose of raising revenue, the income required to be shown on returns under this chapter and taken as the basis for determining the tax may not be classified or held or construed to be property. All income except what has been expressly exempted under the provisions of the Internal Revenue Code or this chapter and income not permitted to be taxed under the constitution of this state or the constitution or laws of the United States must be included and considered in determining the income of taxpayers subject to tax within the provisions of this chapter.
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 15-30-2102
What does Montana Code Annotated § 15-30-2102 cover?
Section 15-30-2102 ("Construction Of Income") is part of the Montana Code Annotated, the codified statutory law of Montana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Montana § 15-30-2102?
A common citation format is "Montana Code Annotated § 15-30-2102" (Montana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 15-30-2102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Montana.