There is a newer version of the Montana Code Annotated
2005 Montana Code Annotated - 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 nonbusiness income.
- 15-31-305 — Apportionment of business 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 sales factor.
- 15-31-311 — Sales factor for sales 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 - inclusion of tax havens.
- 15-31-323 — Apportionment factors - inclusion of tax havens.
- 15-31-324 — Water's-edge election period - consent - change of election.
- 15-31-325 — Treatment of dividends.
- 15-31-326 — Domestic disclosure spreadsheet - inclusion of tax havens.
Disclaimer: These codes may not be the most recent version. Montana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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