1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 3
  5. 15-31-308 Definition of payroll factor

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 3. Allocation and Apportionment of Income

Definition Of Payroll Factor

15-31-308. (Temporary) Definition of payroll factor. The payroll factor is provided for in Article IV, subsection (13), of 15-1-601. (Repealed effective January 1, 2025--sec. 10, Ch. 51, L. 2023, sec. 11, Ch. 51, L. 2023.)

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(13); amd. Sec. 10, Ch. 268, L. 2017.