# Mont. Code Ann. § 15-30-2102: 15-30-2102 Construction of income

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2102

## Section

- **Citation:** Mont. Code Ann. § 15-30-2102
- **Heading:** 15-30-2102 Construction of income
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 30 / Part 21 / Section 15-30-2102

## Text

15-30-2102 . 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.

## Nearby sections

- [Mont. Code Ann. § 15-30-2101 15-30-2101 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2101.md)
- [Mont. Code Ann. § 15-30-2102 15-30-2102 Construction of income](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2102.md)
- [Mont. Code Ann. § 15-30-2103 15-30-2103 Rate of tax -- net long-term capital gains -- definitions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2103.md)
- [Mont. Code Ann. § 15-30-2104 15-30-2104 Tax on nonresident](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2104.md)
- [Mont. Code Ann. § 15-30-2105 15-30-2105 Tax on lump-sum distributions](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2105.md)
- [Mont. Code Ann. § 15-30-2106 15-30-2106 Nonresident compensation -- exclusion](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2106.md)
- [Mont. Code Ann. § 15-30-2112 15-30-2112 Change from nonresident to resident or vice versa](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2112.md)
- [Mont. Code Ann. § 15-30-2113 15-30-2113 Determination of status -- effect of status elections](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2113.md)
- [Mont. Code Ann. § 15-30-2118 15-30-2118 Taxable liability on termination of independent liability fund](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2118.md)
- [Mont. Code Ann. § 15-30-2120 15-30-2120 Adjustments to federal taxable income to determine Montana taxable income](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2120.md)
- [Mont. Code Ann. § 15-30-2151 15-30-2151 Tax on beneficiaries or fiduciaries of estates or trusts](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2151.md)
- [Mont. Code Ann. § 15-30-2153 15-30-2153 Determination of tax of estates and trusts](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2153.md)
- [Mont. Code Ann. § 15-30-2154 15-30-2154 Estates and trusts tax remedies](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2154.md)
- [Mont. Code Ann. § 15-30-2191 15-30-2191 Terminated](https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2191.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C30_P21_S15-30-2102. Check the current official text before relying on it. Not legal advice.