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TITLE 15
CHAPTER 31
Part 3
Montana Code Annotated 2023
TITLE 15. TAXATION
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
15-31-302
Definitions
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
15-31-313
Rules
15-31-314
through 15-31-320 reserved
15-31-321
Definitions
15-31-322
Water's-edge election
15-31-323
Apportionment factors
15-31-324
Water's-edge election period -- consent -- change of election
15-31-325
Treatment of dividends
15-31-326
Domestic disclosure spreadsheet