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 (Repealed effective January 1, 2025--sec. 10, Ch. 51, L. 2023, sec. 11, Ch. 51, L. 2023.)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.