Montana § 15-33-106 - Capital Gains -- Dividends Exempted

Full text of Montana Montana Code Annotated § 15-33-106 — Capital Gains -- Dividends Exempted, with citation guidance and answers to common questions.

§ 15-33-106. Capital Gains -- Dividends Exempted

Capital gains -- dividends exempted. Any capital gains or dividend income realized by an individual or a corporation from an investment in an SBIC organized in accordance with this part is exempt from taxation under the provisions of Title 15, chapters 30 and 31.

Source: official Montana text · Last verified 2026-08-27

Frequently Asked Questions About Montana § 15-33-106

What does Montana Code Annotated § 15-33-106 cover?

Section 15-33-106 ("Capital Gains -- Dividends Exempted") 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 § 15-33-106?

A common citation format is "Montana Code Annotated § 15-33-106" (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 § 15-33-106 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.