Montana StatutesCHAPTER 33. SMALL BUSINESS INVESTMENT INCENTIVESPart 1. Small Business Investment Companies -- Tax Exemptions15-33-101. Short title.15-33-102. Purpose.15-33-103. Definition.15-33-104. Reporting -- recordkeeping by the department.15-33-105. Rulemaking authority.15-33-106. Capital gains -- dividends exempted.