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 - 15-31-301. Corporations subject to allocation and apportionment. (1) Any corporation...

15-31-302. Definitions - 15-31-302. Definitions. (1) "Apportionable income" means: (a) all income that...

15-31-303. When taxable in another state - 15-31-303. When taxable in another state. For the purposes of...

15-31-304. Allocation of nonapportionable income - 15-31-304. Allocation of nonapportionable income. Rents and royalties from real...

15-31-305. Apportionment of apportionable income - 15-31-305. Apportionment of apportionable income. All apportionable income must be...

15-31-306. Definition of property factor - 15-31-306. Definition of property factor. The property factor is provided...

15-31-307. Values used for property factor - 15-31-307. Values used for property factor. Property owned by the...

15-31-308. Definition of payroll factor - 15-31-308. Definition of payroll factor. The payroll factor is provided...

15-31-309. Payroll factor for compensation in this state - 15-31-309. Payroll factor for compensation in this state. Compensation is...

15-31-310. Definition of receipts factor - 15-31-310. Definition of receipts factor. The receipts factor is provided...

15-31-311. Receipts factor for receipts in this state - 15-31-311. Receipts factor for receipts in this state. (1) Receipts...

15-31-312. Apportionment formula -- unitary business provisions - 15-31-312. Apportionment formula -- unitary business provisions. (1) If the...

15-31-313. Rules - 15-31-313. Rules. The department of revenue shall prescribe regulations to...

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

15-31-321. Definitions - 15-31-321. Definitions. As used in 15-31-321 through 15-31-326, unless the...

15-31-322. Water's-edge election -- inclusion of tax havens - 15-31-322. Water's-edge election -- inclusion of tax havens. (1) Notwithstanding...

15-31-323. Apportionment factors -- inclusion of tax havens - 15-31-323. Apportionment factors -- inclusion of tax havens. (1) For...

15-31-324. Water's-edge election period -- consent -- change of election - 15-31-324. Water's-edge election period -- consent -- change of election....

15-31-325. Treatment of dividends - 15-31-325. Treatment of dividends. For purposes of 15-31-321 through 15-31-326,...

15-31-326. Domestic disclosure spreadsheet -- inclusion of tax havens - 15-31-326. Domestic disclosure spreadsheet -- inclusion of tax havens. (1)...