Montana Code Annotated (2013)
Table of Contents / TITLE 15. TAXATION / CHAPTER 31. CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX
Part 3. Allocation and Apportionment of Income
Current Version 2025, 2023, 2021, 2019, 2017, 2015, 2013, 2011, 2009, 2007, 2005, 2003, 2001, 1999, 1997, 1995
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
15-31-321 - 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