1. MCA Contents
  2. TITLE 15
  3. CHAPTER 31
  4. Part 3
  5. 15-31-310 Definition of receipts 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 Receipts Factor

15-31-310. (Temporary) Definition of receipts factor. The receipts factor is provided for in Article IV, subsection (15), of 15-1-601.

15-31-310. (Effective January 1, 2025) Definition of receipts factor. The receipts factor is provided for in Article IV, subsection (10), 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(15); amd. Sec. 12, Ch. 268, L. 2017; amd. Sec. 5, Ch. 51, L. 2023.