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Rule Title: DEFINITIONS
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Department: REVENUE
Chapter: CORPORATE INCOME TAX - GENERAL
Subchapter: General Provisions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.23.107    DEFINITIONS

The following definitions apply to rules found in this chapter:

(1) "Small business investment company" means only those companies approved and licensed to operate as small business investment companies by the federal small business administration.

History: 15-33-105, MCA; IMP, 15-33-103, MCA; NEW, 1982 MAR, p. 1488, Eff. 7/30/82; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2011 MAR p. 2053, Eff. 9/23/11.


 

 
MAR Notices Effective From Effective To History Notes
42-2-863 9/23/2011 Current History: 15-33-105, MCA; IMP, 15-33-103, MCA; NEW, 1982 MAR, p. 1488, Eff. 7/30/82; AMD, 2001 MAR p. 2046, Eff. 10/12/01; AMD, 2011 MAR p. 2053, Eff. 9/23/11.
10/12/2001 9/23/2011 History: Sec. 15-33-105, MCA; IMP, Sec. 15-33-103, MCA; NEW, 1982 MAR, p. 1488, Eff. 7/30/82; AMD, 2001 MAR p. 2046, Eff. 10/12/01.
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