15-31-136. Contribution by partnership.
15-31-136. Contribution by partnership. A contribution to a general endowment fund of the Montana university system or a Montana private college by a partnership qualifies for the credit in 15-30-2326. The credit must be attributed to partners, using the same proportion used to report the partnership's income or loss for Montana tax purposes.
History: En. Sec. 3, Ch. 542, L. 1991.