15-31-307. Values used for property factor, MCA
  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 3
  5. 15-31-307 Values used for property factor

Montana Code Annotated 2017

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 3. Allocation and Apportionment of Income

Values Used For Property Factor

15-31-307. Values used for property factor. Property owned by the taxpayer is valued as provided in Article IV, subsections (11) and (12), 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(11), (12); amd. Sec. 9, Ch. 268, L. 2017.