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.