Section 5

Citation: Section 5
Parent Document: Donaldson v. State of Montana, 2012 MT 288 (2012)
Jurisdiction: Montana (state)
Effective Date: 2012-12-17
Original Source: https://www.courtlistener.com/opinion/889962/donaldson-v-state-of-montana/ ↗
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Exemptions -- inflation adjustment                                   Provides for an additional exemption of $1,900 for the spouse of the taxpayer if a separate return is made by the taxpayer and if the spouse, for
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 21    Rate and General Provisions              Section 2114                                                                           the calendar year in which the tax year of the taxpayer begins, does not have gross income and is not the dependent of another taxpayer.
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 21    Rate and General Provisions              Section 2131      Deductions allowed in computing net income                           Allows for deductions of dependent care services for spouse as well as other misc deductions related to marriage.
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 21    Rate and General Provisions              Section 2132      Standard deduction                                                   Establishes standard deduction for married spouses filing individually and jointly
                                                                                                          Specific Tax Credits and Tax
                                                                                                                                                                     Adoption tax credit - limitations                                    Provides for married taxpayers filing separately on the same form to allocate the legal adoption credit between spouses.
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 23    Checkoffs                                Section 2364
                                                                                                          Specific Tax Credits and Tax
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 23    Checkoffs                                Section 2366      Credit for expense of caring for certain elderly family members Credit for expense of caring for certain elderly family members (ones that are related by blood or marriage).
                                                                                                          Estimated Tax and Withholding,          Sections 2512,
Title 15   Taxation                            Chapter 30 Individual Income Tax               Part 25, 26 Collection and Administration            2602, 2646,       N/A                                                                  Miscellaneous tax-related items
                                                                                                                                                                     Deferment of taxes for person in military service -- filing of
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 26    Collection and Administration            Section 2632      return                                                               Allows for deferment of taxes for person in military service and person's spouse
                                                                                                                                                                                                                                          Defines "Family farm corporation" as one that consists of immediately family members, which is defined as family members within second degree
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 30    Special Income Tax Applications          Section 3002      Definitions                                                          of consanguinity or affinity
                                                                                                                                                                     Montana farm and ranch risk management account --
Title 15   Taxation                            Chapter 30 Individual Income Tax                Part 30    Special Income Tax Applications          Section 3003      deposits -- exclusion from income                                    Provides for risk management accounts for family farm corporations
Title 15   Taxation                            Chapter 61 Medical Care Savings Account         Part 1     General Provisions                       Section 102       Definitions                                                          Defines "Dependent" as spouse of the employee or a child of the employee who meets certain requirements
                                                                                                          Medical Care Savings Account --
Title 15   Taxation                            Chapter 61 Medical Care Savings Account          Part 2    Administration                            Section 202      Tax exemption -- conditions                                          Allows transfer of money in accounts between members of the person's immediate family without tax liability.
Title 15   Taxation                            Chapter 62 Family Education Savings Act           All      N/A                                            All         N/A                                                                  Provides for family education savings accounts. Uses Federal definition of family, which is limited to consanguine relations and spouse.
Title 16   Alcohol and Tobacco                 Chapter 1 Administration and Taxation            Part 1    General Provisions                        Section 106      Definitions                                                          Defines immediate family member as spouse, dependent children, or dependent parents.
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