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Franchise Tax in Montana

April 13, 2006

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A Montana domestic corporation (a corporation organized in Montana) or a foreign corporation (a corporation organized in a state other than Montana) must file an annual report by April 15 of each year. The annual report, along with a $15 fee ($30 if filed late), is payable to the Secretary of State.

In Montana there is also a Corporation License Tax based upon net income. (See income taxes on business income for the details on the Montana Corporation License Tax.)

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