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Rule Title: EXEMPTION OF CERTAIN INCOME OF ENROLLED TRIBAL MEMBERS
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Department: REVENUE
Chapter: INCOME TAX
Subchapter: Montana Additions and Subtractions
 
Latest version of the adopted rule presented in Administrative Rules of Montana (ARM):

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42.15.220    EXEMPTION OF CERTAIN INCOME OF ENROLLED TRIBAL MEMBERS

(1) Wages are exempt from individual income tax when:

(a) the individual is an enrolled tribal member of the governing tribe of the reservation on which the enrolled tribal member works and resides; and

(b) the wages are derived from reservation sources.

(2) When wages are derived from both reservation sources and nonreservation sources, only wages derived from reservation sources are exempt from taxation, provided the individual meets all the criteria in (1).

(3) When a Native American does not reside on his or her reservation for an entire year, only wages earned while he or she was residing on the reservation are exempt from taxation, provided he or she meets all the criteria in (1).

(4) A Native American residing outside the boundaries of his or her reservation has no special exemption other than income derived directly from allotted or restricted lands, held in trust by the United States.

 

History: 15-30-2620, MCA; IMP, 15-30-2110, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 7/5/75; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 11, Eff. 1/15/82; AMD, 1993 MAR p. 1674, Eff. 7/30/93; AMD and TRANS, from ARM 42.15.121, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.


 

 
MAR Notices Effective From Effective To History Notes
42-2-820 4/30/2010 Current History: 15-30-2620, MCA; IMP, 15-30-2110, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 7/5/75; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 11, Eff. 1/15/82; AMD, 1993 MAR p. 1674, Eff. 7/30/93; AMD and TRANS, from ARM 42.15.121, 2004 MAR p. 3147, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.
12/17/2004 4/30/2010 History: Sec. 15-30-305, MCA; IMP, Sec. 15-30-101, MCA; Eff. 12/31/72; AMD, Eff. 10/5/74; AMD, Eff. 7/5/75; AMD, Eff. 11/3/75; AMD, 1982 MAR p. 11, Eff. 1/15/82; AMD, 1993 MAR p. 1674, Eff. 7/30/93; AMD and TRANS, from ARM 42.15.121, 2004 MAR p. 3147, Eff. 12/17/04.
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