15-30-3704. Tax on qualifying net capital gains.
43 words·~1 min read·
/mt/title-15/chapter-30/part-37/15-30-3704·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-30-3704 . Tax on qualifying net capital gains. Subject to the conditions of 15-30-3703 , an alternative tax rate of 0% is imposed on the net long-term capital gain that is attributable to the sale or exchange of capital stock of a corporation.