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42.23.107    DEFINITIONS

The following definitions apply to rules found in this chapter:

(1) "Gross income" means all income from sources within Montana recognized as gross income to the corporation in determining federal income tax liability, including interest income exempt from federal income tax.

(2) "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: 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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