15-31-311. Receipts factor for receipts in this state. (1) Receipts from the sale of tangible personal property are in this state as provided for in Article IV, subsection (16), of 15-1-601.
(2) Receipts, other than receipts provided for in subsection (1), are in this state as provided for in Article IV, subsection (17), of 15-1-601.
History: En. Sec. 3, Ch. 166, L. 1933; re-en. Sec. 2297.1, R.C.M. 1935; amd. Sec. 1, Ch. 219, L. 1957; amd. Sec. 1, Ch. 143, L. 1969; amd. Sec. 55, Ch. 516, L. 1973; amd. Sec. 2, Ch. 5, L. 1974; R.C.M. 1947, 84-1503(16), (17); amd. Sec. 13, Ch. 268, L. 2017.
Structure Montana Code Annotated
Chapter 31. Corporate Income Tax or Alternative Corporate Income Tax
Part 3. Allocation and Apportionment of Income
15-31-301. Corporations subject to allocation and apportionment
15-31-303. When taxable in another state
15-31-304. Allocation of nonapportionable income
15-31-305. Apportionment of apportionable income
15-31-306. Definition of property factor
15-31-307. Values used for property factor
15-31-308. Definition of payroll factor
15-31-309. Payroll factor for compensation in this state
15-31-310. Definition of receipts factor
15-31-311. Receipts factor for receipts in this state
15-31-312. Apportionment formula -- unitary business provisions
15-31-314. through 15-31-320 reserved
15-31-322. Water's-edge election -- inclusion of tax havens
15-31-323. Apportionment factors -- inclusion of tax havens
15-31-324. Water's-edge election period -- consent -- change of election
15-31-325. Treatment of dividends
15-31-326. Domestic disclosure spreadsheet -- inclusion of tax havens