15-31-305. Apportionment of apportionable income, MCA
  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 3
  5. 15-31-305 Apportionment of apportionable income

Montana Code Annotated 2017

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 3. Allocation and Apportionment of Income

Apportionment Of Apportionable Income

15-31-305. Apportionment of apportionable income. All apportionable income must be apportioned to this state as provided in Article IV, subsection (9), 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(9); amd. Sec. 7, Ch. 268, L. 2017.