1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 3
  5. 15-31-309 Payroll factor for compensation in this state

Montana Code Annotated 2023

TITLE 15. TAXATION

CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX

Part 3. Allocation and Apportionment of Income

Payroll Factor For Compensation In This State

15-31-309. (Temporary) Payroll factor for compensation in this state. Compensation is paid in this state as provided in Article IV, subsection (14), 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 (Repealed effective January 1, 2025--sec. 10, Ch. 51, L. 2023, sec. 11, Ch. 51, L. 2023.)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(14); amd. Sec. 11, Ch. 268, L. 2017.