15-31-314 through 15-31-320 reserved.
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