Mont. Code Ann. » TITLE 15. TAXATION · CHAPTER 30. INDIVIDUAL INCOME TAX · Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)
Montana Code Annotated

Mont. Code Ann. § 15-30-131 (2026)

Renumbered 15-30-2111

✓ current as of May 2026
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  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 30
  4. Part 1
  5. 15-30-131 Renumbered 15-30-2111

TITLE 15. TAXATION

CHAPTER 30. INDIVIDUAL INCOME TAX

Part 1. Rate and Return of Tax (Renumbered, Repealed, and Terminated)

Renumbered 15-30-2111

15-30-131. Renumbered 15-30-2111. Sec. 1, Ch. 147, L. 2009.

Notes of Decisions
Cited in 2 cases, 1994–1997 · leading case: Sharp v. Dep't of Revenue, 945 P.2d 38 (Mont. 1997).
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Sharp v. Dep't of Revenue, 945 P.2d 38 (Mont. 1997). · cites it 16× “Section 15-30-131, MCA, was amended to read: þIn the case of a taxpayer other than a resident of this state, adjusted gross income includes the entire amount of adjusted gross income as provided for in 15-30-111.”
Montana Dep't of Revenue v. Dray, 879 P.2d 651 (Mont. 1994). · cites it 12× “The DOR contends that Dray is not entitled to claim an alimony deduction because adjusted gross income for nonresident taxpayers is calculated pursuant to § 15-30-131, MCA (1991), and that statute does not expressly provide an alimony deduction for nonresidents.”
Mont. Code Ann. § 15-30-131(1): 2 cases
Sharp v. Dep't of Revenue, 945 P.2d 38 (Mont. 1997). “Section 15-30-131, MCA, was amended to read: þIn the case of a taxpayer other than a resident of this state, adjusted gross income includes the entire amount of adjusted gross income as provided for in 15-30-111.”
Montana Dep't of Revenue v. Dray, 879 P.2d 651 (Mont. 1994). “The DOR contends that Dray is not entitled to claim an alimony deduction because adjusted gross income for nonresident taxpayers is calculated pursuant to § 15-30-131, MCA (1991), and that statute does not expressly provide an alimony deduction for nonresidents.”
Mont. Code Ann. § 15-30-131(3): 1 case
Montana Dep't of Revenue v. Dray, 879 P.2d 651 (Mont. 1994). “The DOR contends that Dray is not entitled to claim an alimony deduction because adjusted gross income for nonresident taxpayers is calculated pursuant to § 15-30-131, MCA (1991), and that statute does not expressly provide an alimony deduction for nonresidents.”
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